4 Sweeten Company had no jobs in progress at the beginning of March and no beginning inventories. It started only two jobs during March-Job P and Job Q. Job P was completed and sold by the end of March and Job Q was incomplete at the end of March. The company uses a plantwide predetermined overhead rate based on direct labor-hours. 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): Part 4 of 4 Estimated total fixed manufacturing overhead Estimated variable manufacturing overhead per direct labor-hour Estimated total direct labor-hours to be worked Total actual manufacturing overhead costs incurred $ 12,000 $ 5 1.40 2,400 $ 15,000 Direct materials Direct labor cost Actual direct labor-hours worked Job P $ 15,000 $ 22,500 1,500 Job Q $ 8,400 $10,500 700 4. If Job P includes 30 units, what is its unit product cost? Unit product cost