Exercise 2-8 Applying Overhead Cost; Computing Unit Product Cost [LO2-2, LO2-3] Newhard Company assigns overhead cost to jobs on the basis of 120% of direct labor cost. The job cost sheet for Job 313 includes $19,140 in direct materials cost and $10,800 in direct labor cost. A total of 1,650 units were produced in Job 313. Book Required: a. What is the total manufacturing cost assigned to Job 313? b. What is the unit product cost for Job 313? Hint Print erences a. Total manufacturing cost b. Unit product cost