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Newhard Company assigns overhead cost to jobs on the basis of 117% of direct labor cost

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Newhard Company assigns overhead cost to jobs on the basis of 117% of direct labor cost. The job cost sheet for Job 313 includes $25,716 in direct materials cost and $10,200 in direct labor cost. A total of 1,450 units were produced in Job 313. Required: a. What is the total manufacturing cost assigned to Job 313? b. What is the unit product cost for Job 313? a. Total manufacturing cost b. Unit product cost