Required information

$[$The following information applies to the questions displayed below.$]$

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 $$31,000$

of fixed manufacturing overhead cost for the coming period and variable manufacturing overhead of $$3\mathrm{.}20$ 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:

The direct materials cost, direct labor cost, and machine$-$hours used for Jobs P and Q are as follows:

Sweeten Company had no overapplied 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.

If Job $P$ includes $20$ units, what is its unit product cost?

Note: Do not round intermediate calculations. Round your final answer to nearest whole dollar.