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 $29,400 of fixed manufacturing overhead cost for the coming period and variable manufacturing overhead of $2.80 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: Estimated total machine-hours used Estimated total fixed manufacturing overhead Molding 2,500 Fabrication 1,500 Total 4,000 Estimated variable manufacturing overhead per machine-hour $ 12,750 $ 2.50 $ 16,650 $ 3.30 $ 29,400 The direct materials cost, direct labor cost, and machine-hours used for Jobs P and Q are as follows: Direct materials Direct labor cost Actual machine-hours used: Fabrication Molding Total Job P $ 24,000 $ 29,800 Job Q $ 13,500 $ 11,900 2,800 1,900 1,700 4,500 2,000 3,900 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. 4. 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. Unit product cost