Sweeten Company had no jobs in progress at the beggining of March and no beginning inventories. It started only wo jobs during March - Job P and Job Q. Job P was completed and sold by the end of the March and Job Q was incomplete at the end of the March. The company uses a plantwide predetermined overhead rate based on direct labor hours. The following additional Information is availible for the company as a whole and as for Jobs P and Q (all data and questions relate to the month of march)

Estimated total fixed manufacturing overhead $10,000

Estimated variable manufacturing overhead per direct labor hour $1.00

Estimated total direct labor hours to be worked 2,000

Total actual manufacturing overhead costs incurred $12,500

Direct Materials -

Job P - $13,000. Job Q- $8,000

Direct Labor Cost-

Job P- $21,000. Job Q- $7,500

Actual direct labor hours worked

Job P- 1,400. Job Q- 500

1- If job P includes 20 units, what is its unit product cost?

Unit product cost $______________________________

2- What is the total amount of manufacturing cost assigned to Job Qas of the end of March (including applied overhead)?

Total maufacturing cost $_________________________________