13.

Sweeten Company had no jobs in progress at the beginning of the year and no beginning inventories. It started, completed, and sold only two jobs during the year-Job P and Job Q. The company uses a plantwide predetermined overhead rate based on machine-hours. At the beginning of the year, it estimated that 4,000 machine-hours would be required for the period's estimated level of production. Sweeten also estimated $25,400 of fixed manufacturing overhead cost for the coming period and variable manufacturing overhead of $1.80 per machine-hour. Because Sweeten has two manufacturing departments --Molding and Fabrication-It is considering replacing its plantwide overhead rate with departmental rates that would also be based on machine-hours. The company gathered the following additional Information to enable calculating departmental overhead rates: Molding Fabrication Total Estimated total machine-hours uned 1,500 Estimated total fixed manufacturing overhead $ 10,250 $ 25,400 Estimated variable manufacturing overhead per machine-hour $ 1.50 $ 2.30 The direct materials cost, direct labor cost, and machine-hours used for Jobs P and Q are as follows: 2,500 4,000 $ 15,150 Job P $ 14,000 $ 21,800 Job o $ 8,500 $ 7,900 Direct materials Direct labor cost Actual machine-hours used: Molding Tabrication Total 1,800 700 2,500 900 1,000 1,900 Sweeten Company had no overapplied or underapplied manufacturing overhead costs during the year. Required: For questions 1-8, assume that Sweeten Company uses a plantwide predetermined overhead rate with machine-hours as the allocation base. For questions, 9-15, assume that the company uses predetermined departmental overhead rates with machine-hours as the allocation base in both departments. Foundational 2-13 (Algo) 13. If Job includes 30 units, what is its unit product cost? (Do not round Intermediate calculations, Round your final answer to nearest whole dollar.)