A company assigns overhead cost to completed jobs on the basis of 116% of direct labor cost. The job cost sheet for Job 413 shows that $15,236 in direct materials has been used on the job and that $10,400 in direct labor cost has been incurred. A total of 1,450 units were produced in Job 413.
Required:
a. What is the total manufacturing cost assigned to Job 413?
b. What is the unit product cost for Job 413?