Exercise $2-9($Algo$)$ Applying Overhead Cost; Computing Unit Product Cost $[$LO$2-2,$ LO$2-3]$

$2$

points

Newhard Company applies overhead cost to jobs on the basis of $114\%$ of direct labor cost. Job $313$ includes $1,550$ units and its job cost sheet contains $$23,174$ in direct materials and $$10,900$ in direct labor.

Required:

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a$.$ What is the total manufacturing cost applied to Job $313?$

b$.$ What is this job's unit product cost?

Hint

$\backslash$table$[[$a$.$ Total manufacturing cost,$],[$b$.$ Unit product cost,$]]$