The company assigns overhead cost to completed jobs on the basis of 120% of direct labor cost. The job cost sheet for Job 413 shows that $12,000 in direct materials has been utilized on the job and that $8,000 in direct labor cost has been incurred. A total of 200 units were produced in Job 413.
a) Find out the total manufacturing cost assigned to Job 413?
b) Determine the unit product cost for Job 413?