required for the period's estimated level of production. Sweeten also estimated $30,200 of fixed manufacturing overhead cost for the coming period and varlable manufacturing overhead of $3.00 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: Molding Yabrication Total Estimated total machine-hours used 2,500 1,500 Estimated total fixed manufacturing overhead 4,000 $ 13,250 $ 16,950 $ 30,200 Estimated variable manufacturing overhead per machine-hour $ 2.70 $ 3.50 The direct materials cost, direct labor cost, and machine-hours used for Jobs P and Q are as follows: Job P Job Direct materials $ 26,000 $ 14,500 Direct labor cost $ 31,400 $ 12,700 Actual machine-hours used Molding 3,000 2,100 Fabrication 1,900 2,200 Total 4,900 4,300 Sweeten Company had no overapplled 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. Foundational 2-4 (Algo) 4. If Job P Includes 20 units, what is its unit product cost? (Do not round intermediate calculations, Round your final answer to nearest whole dollar.) Unit product cost