Required information The Foundational 15 [LO2-1, LO2-2, LO2-3, LO2-4] [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. The company has two manufacturing departments-Molding and Fabrication. It started, completed, and sold only two jobs during March- Job P and Job Q. 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 machine-hours used. Estimated total fixed manufacturing overhead Estimated variable manufacturing overhead per machine- hour Molding 3,900 $ 15,600 Fabrication 2,340 $ 23,400 Total 6,240 $ 39,000 $ 1.40 $ 2.20 Direct materials Job P $ 20,280 Job Q $ 12,480 Direct labor cost $ 32,760 $ 11,700 Actual machine-hours used: Molding Fabrication Total 2,660 940 3,600 1,250 1,390 2,640 Sweeten Company had no underapplied or overapplied manufacturing overhead costs during the month. Required: For questions 1 to 9, assume that Sweeten Company uses departmental predetermined overhead rates with machine- hours as the allocation base in both departments and Job P included 20 units and Job Q included 30 units. For questions 10 to 15, assume that the company uses a plantwide predetermined overhead rate with machine-hours as the allocation base Foundational 2-12 (Algo) 12 If Job P included 20 units, what was its unit product cost? (Do not round intermediate calculations. Round your final answer to nearest whole dollar.) Unit product cost