Exercise 2-8 (Algo) Applying Overhead Cost; Computing Unit Product Cost [LO2-2, LO2-3) Newhard Company assigns overhead cost to jobs on the basis of 115% of direct labor cost. The job cost sheet for Job 313 includes $20,325 in direct materials cost and $10,500 in direct labor cost. A total of 1,300 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? Answer is complete but not entirely correct. a. Total manufacturing cost $ 32,3203 b. Unit product cost s 25