Required information The Foundational 15 (Algo) [L02-1, LO2-2, L02-3, L02-4] [ The following information applies to the questions displayed below. ] Sweeten Company had nojobs in progress at the beginning of the year and no beginning inventories. It started, completed, and sold only twojobs during the yearJob P and Job Q. The company uses a plantwide predetermined overhead rate based on machine-hours. At the beginning ofthe year, it estimated that 4,000 machine-hours would be required for the period's estimated level of production. Sweeten also estimated $28,200 of fixed manufacturing overhead cost for the coming period and variable manufacturing overhead of $2.50 per machine-hour. Because Sweeten has two manufacturing departmentsMolding and Fabricationit 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 2,566 1,566 4,666 Estimated total fixed manufacturing overhead $ 12,666 $ 16,266 $ 28,266 Estimated variable manufacturing overhead per machine-hour $ 2.26 $ 3.66 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 $ 21,666 $ 12,666 Direct labor cost $ 27,466 $ 16,766 Actual machine-hours used: Molding 2,566 1,666 Fabrication 1,466 1,766 Total 3,966 3,366 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. Foundational 2-6 (Algo) 6. lfJob 0 includes 30 units, what is its unit product cost? (Do not round intermediate calculations. Round your final answer to nearest whole dollar.)