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 labour-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 15,600 $ Estimated variable manufacturing overhead per direct labour-hour $ 1.80 Estimated total direct labour-hours to be worked 3,900 Total actual manufacturing overhead costs incurred 22,100 $ Job Job P 15,000 $ Direct materials $9,900 Direct labour $ 54,000 $9,000 3,000 Actual direct labour-hours worked 500 4-a. If Job P includes 36 units, what is its unit product cost? Unit product cost 4-b. What is the total amount of manufacturing cost assigned to Job Q as of the end of March (including applied overhead)? Total manufacturing cost