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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 $$26,600$ of fixed manufacturing overhead cost for the coming period and variable manufacturing overhead of $$2\mathrm{.}10$ 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:

$\backslash$table$[[,$Molding,Fabrication,Total$],[$Estimated total machine$-$hours used,$2,500,1,500,4,000],[$Estimated total fixed manufacturing overhead,$$11,000,$$$15,600,$$$26,600$

$12).$ If Job P includes $20$ units, what is its unit product cost?

$13).$ If Job Q includes $30$ units, what is its unit product cost?

$14).$ 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. If Job P includes $20$ units and Job Q includes $30$ units, what selling price would the comoany establish for Jobs P and Q$?$ What are the sellinh prices for both jobs when started on a per unit basis?

$15).$ What is Sweeten Company's cost of goods sold for the year?