Sweeten Company had no jobs In progress at the beginning of March and no beginning inventorles. 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 avallable 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 Fabrication Total

2,500 1,500 4,000

$11,750 $16, 050 $27,800

2.10 $ 2.90

Job P 70b 9 Direct materials $20, 900 $11,500 Dinect Labon cost $25,500 $10,300 Actual machine-hours used:

MoLding 2,400 1,500 Fabrication 1, 380 1, 600 Total 3,700 3,108 Sweeten Company had no underapplled or overapplied manufacturing overhead costs during the month. Required: For questions 1-9, assume that Sweeten Company uses departmental precetermined 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 10-15. assume that the company uses a plantwide predetermined overhead rate with machine-hours as the allocation base 7. If Job Q Included 30 units, what was its unit product cost? (Do not round Intermedlete calculations. Round your final answer to nearest whole dollar.) Unit product cost