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): Molding Fabrication Total 2,500 1,500 4,000 Estimated total machine hours used Estimated total fixed manufacturing overhead Estimated variable manufacturing overhead per machine-hour $10,000 $15,000 $25,000 $ 1.40 $ 2.20 Job P Job Direct materials $13,000 $8,000 Direct labor cost $21,000 $7,500 Actual machine- hours used: Molding 1,700 800 Fabrication 600 990 Direct materials $13,000 $8,000 Direct labor cost $21,000 $7,500 Actual machine- hours used: Molding 1,700 800 Fabrication 600 900 Total 2,300 1,700 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 rates with machine-hours as the allocation base in both departments, C Foundational 2-12 12. If Job P Included 20 units, what was its unit product cost? (Do not round intermediate calculations.)