A company assigns overhead cost to completed jobs on the basis of 112 percent of direct labor cost. The job cost sheet for Job 413 indicates that $31,500 in direct materials has been used on the job and that $10,000 in direct labor cost has been incurred. A total of 1,550 units were produced in Job 413.
a. What is total manufacturing cost assigned to Job 413?
b. What is unit product cost for Job 413?