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 117% of direct labor cost. The job cost sheet for Job 313 includes $27781 in direct materials cost and $10,700 in direct labor cost. A total of 1,500 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? 3 Answer is complete but not entirely correct. Total manufacturing cost Unit productos $50,893 $ 34 b