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 Direct materials Direct labor cost Actual machine-hours used: Molding Fabrication Total Job P $26,000 Job Q $14,500 $31,400 $12,700 3,000 2,100 1,900 2,200 4,900 4,300 $13,250 Molding Fabrication 2,500 1,500 $ 16,950 Total 4,000 $30,200 $ 2.70 $ 3.50 Sweeten Company had no underapplied or overapplied manufacturing overhead costs during the month. 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 departmental predetermined overhead rates with machine-hours as the allocation base in both departments. 12. If Job P Included 20 units, what was its unit product cost? (Do not round intermediate calculations.) Unit product cost