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 3,800 $ 15,200 $ 1.40 Fabrication 2,280 $ 22,800 $ 2.20 Total 6,080 $ 38,000 Direct materials. Direct labor cost Actual machine-hours used: Molding Fabrication Total Job P Job Q $ 19,760 $ 12,160 $31,920 $ 11,400 2,590 1,220 910 3,500 1,360 2,580 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 machine- hours 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. 5. If Job P included 20 units, what was its unit product cost? (Do not round intermediate calculations. Round your final answer to nearest whole dollar.)