$ 2.20 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 $28,200 of fixed manufacturing overhead cost for the coming period and variable manufacturing overhead of $2.50 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: Estimated total machine-hours used Molding Fabrication Total 2,500 1,500 4,000 Estimated total fixed manufacturing overhead $ 12,000 $ 16,200 $ 28,200 Estimated variable manufacturing overhead per machine-hour $ 3.00 The direct materials cost, direct labor cost, and machine-hours used for Jobs P and Q are as follows: Job P Job o $ 21,000 $ 12,000 Direct labor cost $ 27.400 $ 10,700 Actual machine-hours used: Molding 2,500 1,600 1,700 3,900 3,300 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. Direct materials Fabrication Total 1.400 Foundational 2-12 (Algo) 12. If Job Pincludes 20 units, what is its unit product cost? (Do not round intermediate calculations.) Unit product cost Foundational 2-13 (Algo) 13. If Job Q includes 30 units, what is its unit product cost? (Do not round Intermediate calculations. Round your final answer to nearest whole dollar.) Unit productos Foundational 2-14 (Algo) 14. Assume that Sweeten Company uses cost-plus pricing (and a markup percentage of 80% of total manufacturing cost) to establish selling prices for all of its jobs. If Job P includes 20 units and Job Q includes 30 units, what selling price would the company establish for Jobs P and Q? What are the selling prices for both jobs when stated on a per unit basis? (Do not round Intermediate calculations, Round your final answers to nearest whole dollar) Job P Job Total price for the job Selling price per unit Foundational 2-15 (Algo) 15. What is Sweeten Company's cost of goods sold for the year? (Do not round intermediate calculations.) Cost of goods sold