Required information 8 [The following information applies to the questions displayed below.] 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): jok Estimated total fixed manufacturing overhead $ 12, 800 Estimated variable manufacturing overhead per direct labor-hour $ 1. 10 Estimated total direct labor-hours to be worked 3, 200 Total actual manufacturing overhead costs incurred $ 15, 600 ences Job P Job Q Direct materials $ 14, 300 $ 9,200 Direct labor cost $ 39, 100 $10, 200 Actual direct labor-hours worked 2,300 600 4. If Job P includes 26 units, what is its unit product cost? Unit product cost