Sweeten Company had no jobs in progress at the beginning of the year and no beginning inventories. It started, completed, and sold only two jobs during the yearJob P and Job Q. The company uses a plantwide predetermined overhead rate based on machine-hours. At the beginning of the year, it estimated that 4,000 machine-hours would be required for the periods estimated level of production. Sweeten also estimated $32,600 of fixed manufacturing overhead cost for the coming period and variable manufacturing overhead of $3.60 per machine-hour.

Because Sweeten has two manufacturing departmentsMolding and Fabricationit is considering replacing its plantwide overhead rate with departmental rates that would also be based on machine-hours. The company gathered the following additional information to enable calculating departmental overhead rates:

	Molding	Fabrication	Total
Estimated total machine-hours used	2,500	1,500	4,000
Estimated total fixed manufacturing overhead	$ 14,750	$ 17,850	$ 32,600
Estimated variable manufacturing overhead per machine-hour	$ 3.30	$ 4.10

The direct materials cost, direct labor cost, and machine-hours used for Jobs P and Q are as follows:

	Job P	Job Q
Direct materials	$ 32,000	$ 17,500
Direct labor cost	$ 36,200	$ 15,100
Actual machine-hours used:
Molding	3,600	2,700
Fabrication	2,500	2,800
Total	6,100	5,500

Sweeten Company had no overapplied or underapplied manufacturing overhead costs during the year.

Required:

For questions 18, assume that Sweeten Company uses a plantwide predetermined overhead rate with machine-hours as the allocation base. For questions, 915, assume that the company uses predetermined departmental overhead rates with machine-hours as the allocation base in both departments.

Foundational 3-6 (Algo)

6. If Job Q includes 30 units, what is its unit product cost?

Note: Do not round intermediate calculations. Round your final answer to nearest whole dollar.