Exercise 3-8 Applying Overhead: Computing Unit Product Cost [LO3-2, LO3-3] A company assign sheet for Job 313 shows that $20,220 in direct materials has been used on the job and that $10,900 in direct labor cost has been incurred. A total of 1,300 units were produced in Job 313 s overhead cost to completed jobs on the basis of 120% of direct labor cost.The job cost Required a. What is the total manufacturing cost assigned to Job 313? Total manufacturing cost b. What is the unit product cost for Job 313? Unit product cost