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. It started only two jobs during March-Job P and Job Q. Job P was completed and sold by the end of March and Job Q was incomplete at the end of March. The company uses a plantwide predetermined overhead rate based on direct labor-hours. 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 fixed manufacturing overhead Estimated variable manufacturing overhead per direct labor-hour Estimated total direct labor-hours to be worked Total actual manufacturing overhead costs incurred $13,500 $ 1.70 2,700. $ 17,100 Direct materials Direct labor cost Actual direct labor-hours worked Job P $ 15,600 Job O $8,700 $ 32,400 $7,200 1,800 400 4. If Job P includes 21 units, what is its unit product cost? Unit product cost