Sweeten Company had no jobs in progress at the beginning of March and no beginning inventories. It started only two jobs during March-Job P and Job Q. Job P was completed and sold by the end of March and Job Q was incomplete at the end of March. The company uses a plantwide predetermined overhead rate based on direct labor-hours. 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 fixed manufacturing overhead Estimated variable manufacturing overhead per direct labor-hour Estimated total direct labor-hours to be worked Total actual manufacturing overhead costs incurred $ 412,400 1.00 3,100 $15,500 Direct materials Direct labor cost Actual direct labor-hours worked Job P $16,000 Job Q $9,100 $35,200 $8,800 2,200. 550 4. If Job P includes 20 units, what is its unit product cost? Unit product cost