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 Fabrication Total 2,569 1,500 4,000 $11,000 $15,600 $26,600 $ 1.89 $ 2.60 Job P $17,000 $24,200 Job $10,000 $ 9,100 Direct materials Direct labor cost Actual machine-hours used: Molding Fabrication Total 2,100 1,000 3.100 1,200 1,300 2,500 Sweeten Company had no underapplied or overapplied manufacturing overhead costs during the month 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 departmental predetermined overhead rater with machine-hours as the allocation base in both departments, 12. If Job P included 20 units, what was its unit product cost? (Do not round intermediate calculations.) Unit product cost