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 MarchJob 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$)$:

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

Required:

For questions $1$ to $9,$ assume that Sweeten Company uses departmental predetermined overhead rates with machinehours as the allocation base in both departments and Job P included $20$ units and Job Q included $30$ units. For questions $10$ to $15,$ assume that the company uses a plantwide predetermined overhead rate with machine$-$hours as the allocation base.

$8.$ Assume that Sweeten Company used cost$-$plus pricing $($and a markup percentage of $80\%$ of total manufacturing cost$)$ to establish selling prices for all of its jobs. What selling price would the company have established for Jobs P and Q$?$ What are the selling prices for both jobs when stated on a per unit basis? $($Do not round intermediate calculations.$)$

$\backslash$table$[[,$Job $P,$Job Q$],[$Total price for the job,,$],[$Selling price per unit,,$]]$