Moyed bero 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 $29,000 of fixed manufacturing overhead cost for the coming perlod and variable manufacturing overhead of $2.70 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 uned Molding Yabrication Total 2.500 Estimated total fixed manufacturing overhead 1,500 4,000 Estimated variable manufacturing overhead per nachine-hour $ 12,500 $ 16,500 $ 29,000 $ 2.40 $ 3.20 The direct materials cost, direct lobor cost, and machine-hours used for Jobs P and Q are as follows: Job P Job Direct materials $ 23,000 $ 13,000 Direct labor cost $ 29,000 Actual machine-hours used $ 11,500 Holding 2,700 1,800 Tabrication 1,600 1.900 Total 4.300 3.700 Sweeten Company had no overopplled or underapplied manufacturing overhead costs during the year. Required: For questions 1-8, assume that Swepten 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 12. If Job P includes 20 units, what is its unit product cost? (Do not round intermediate calculations.) Unit product cost 13. Job includes 30 units, what is its unit product cost? (Do not round intermediate calculations. Round your final answer to nearest whole dollar) Unit product com 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. It Job Pincludes 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 a Total price for the job Selling price per unit 15. What is Sweeten Company's cost of goods sold for the year? (Do not round intermediate calculations.) Cost of goods sold