Assume that Sweeten Company used cost-plus pricing (and a markup percentage of 80% of total manufacturing cost) to establish selling prices for all of its jobs. What selling price would the company have established for Jobs P and Q? What are the selling prices for both jobs when stated on a per unit basis assuming 20 units were produced for Job P and 30 units were produced for Job Q? (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