Required information (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. The company has two manufacturing departments-Molding and Fabrication. It started, completed, and sold only two jobs during March- Job 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): Estimated total machine-hours used Estimated total fixed manufacturing overhead Estimated variable manufacturing overhead per machine-hour Molding 4,400 $ 17,600 $1.40 Job P $ 22,880 Job Q $ 14,080 $ 36,960 $ 13,200 Actual machine-hours used: - Molding 3,040 1,410 Fabrication 1,060 1,530 Total 4,100 2,940 Direct materials Direct labor cost Fabrication 2,640 $ 26,400 $2.20 Total 7,040 $ 44,000 Sweeten Company had no underapplied or overapplied manufacturing overhead costs during the month. Required: For questions 1 to 7, 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 8 to 12, 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.) Unit product cost