A company assigns overhead cost to completed jobs on the basis of 118% of direct labor cost.The job cost sheet...

A company assigns overhead cost to completed jobs on the basis of 118% of direct labor cost.The job cost sheet for Job shows that $23,264 in direct materials has been used on the job and that $10,200 in direct labor cost has been incurred. A total of 1,300 units were produced in Job 313. what is the total manufactoring cost?