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Sweeten Company had no jobs in progress at the beginning of March and no beginning inventories. The company has two manufacturing departmentsMolding and Fabrication. It started, completed, and sold only two jobs during MarchJob 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
Estimated total machine-hours used	2,900	1,740	4,640
Estimated total fixed manufacturing overhead	$ 11,600	$ 17,400	$ 29,000
Estimated variable manufacturing overhead per machine-hour	$ 1.40	$ 2.20

	Job P	Job Q
Direct materials	$ 15,080	$ 9,280
Direct labor cost	$ 24,360	$ 8,700
Actual machine-hours used:
Molding	2,000	930
Fabrication	700	1,010
Total	2,700	1,940

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.

12. If Job P included 20 units, what was its unit product cost? (Do not round intermediate calculations. Round your final answer to nearest whole dollar.)