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): Estimated total machine-hours used Estimated total fixed manufacturing overhead Estimated variable manufacturing overhead per machine- hour Molding 2,500 $ 10,000 Fabrication 1,500 Total $ 15,000 4,000 $ 25,000 $ 1.40 $2.20 Direct materials Job P $13,000 Job Q $8,000 Direct labor cost $ 21,000 $ 7,500 Actual machine-hours used: Molding Fabrication Total 1,700 600 2,300 800 900 1,700 Sweeten Company had no underapplied or overapplied manufacturing overhead costs during the month. Required: For questions 1 to 9, assume that Sweeten Company uses departmental predetermined overhead rates with machine- hours as the allocation base in both departments and Job P included 20 units and Job Q Included 30 units. For questions 10 to 15, assume that the company uses a plantwide predetermined overhead rate with machine-hours as the allocation base. 5. If Job P included 20 units, what was its unit product cost? (Do not round intermediate calculations.) Unit product cost