2 Mastery i Saved Required information [The following information applies to the questions displayed below.] 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 $32,600 of fixed manufacturing overhead cost for the coming period and variable manufacturing overhead of $3.60 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 used 2, 500 1, 500 4,080 Estimated total fixed manufacturing overhead $ 14, 750 $ 17, 850 $ 32, 600 Estimated variable manufacturing overhead per machine-hour $ 3.30 $ 4. 10 The direct materials cost, direct labor cost, and machine-hours used for Jobs P and Q are as follows: Job P Job Q Direct materials $ 32,000 $ 17, 500 Direct labor cost $ 36, 200 15, 100 Actual machine-hours used: ces Molding 3, 600 2, 700 Fabrication 2, 500 2,800 Total 6, 100 5, 500 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. 4. If Job P includes 20 units, what is its unit product cost? Note: Do not round intermediate calculations. Round your final answer to nearest whole dollar. Unit product cost