13. If Job Q included 30 units, what was its unit product cost? (Do not round intermediate calculations. Round your final answer to nearest whole dollar.)

Sweeten Company had no jobs in progress at the beginning of March and no beginning inventories. The company has two manufacturing departments-Molding and Fabrication. It started, completed, and sold only two jobs during March -Job P and Job Q. The following additional information is available for the company as a whole and for Jobs P and Q (all data and questions relate to the month of March): Molding Fabrication Total 1,500 $16,350 Estimated total machine-hours used 2,500 $12,250 4,000 $28,600 Estimated total fixed manufacturing overhead Estimated variable manufacturing overhead per machine-hour 2.30 $ 3.10 Job P Job Q $12,500 $11,100 Direct materials Direct labor cost $22,000 $28,200 Actual machine-hours used: Molding 2,600 1.500 1,700 1,800 3,500 Fabrication 4,100 Total Sweeten Company had no underapplied or overapplied manufacturing overhead costs during the month