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: Molding Fabrication Estimated total machine-hours used Total 4,400 2,640 7,040 Estimated total fixed manufacturing overhead $ $ $ 26,400 17,600 44,000 Estimated variable manufacturing overhead per machine-hour $ 1.40 $ 2.20 Job P $ 22,880 $ 14,080 Job Q Direct materials Direct labor cost $ 36,960 $ 13,200 Actual machine-hours used: Molding 3,040 1,410 Fabrication Total 1,060 1,530 4,100 2,940 Sweeten Company had no underapplied or overapplied manufacturing overhead costs during the month. 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. 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. Round your final answers to nearest whole dollar.)