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 $30,200 of fixed manufacturing overhead cost for the coming period and variable manufacturing overhead of $3.00 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: Molding Fabrication Total Estimated total machine-hours used Estimated total fixed manufacturing overhead Estimated variable manufacturing overhead per machine-hour 2,500 $ 13,250 1,500 $ 16,950 4,000 $ 30,200 $ 2.70 $ 3.50 The direct materials cost, direct labor cost, and machine-hours used for Jobs P and Q are as follows: Job P Job Q $ $ Direct materials Direct labor cost Molding 26,000 14,500 $ $ 31,400 12,700 Actual machine-hours used: 3,000 2,100 Fabrication 1,900 2,200 Total 4,900 4,300 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. 12. If Job P includes 20 units, what is its unit product cost? Note: Do not round intermediate calculations. Unit product cost