Swecten 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, consisting of 40 units, was completed and sold by the end of the March but jab Q was still incomplete. 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): Required: a. What is the product cost per unit of job P? (Do not round intermediate calculations.) b. What is the total amount of manufacturing cost assigned to job Q as of the end of March (including applied overhead)? (Do not round intermediate calculations.)