Sweeten Company had no jobs in progress at the beginning of March and no beginning inventories. It started only two jobs during MarchJob 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 labour-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 $ 12,500

Estimated variable manufacturing overhead per direct labour-hour $ 1.50

Estimated total direct labour-hours to be worked 2,500

Total actual manufacturing overhead costs incurred $ 16,000

Job P Job Q

Direct materials $ 16,500 $ 8,500

Direct labour $ 25,600 $ 12,000

Actual direct labour-hours worked 1,600 750

4-a. If Job P includes 30 units, what is its unit product cost?

4-b. What is the total amount of manufacturing cost assigned to Job Q as of the end of March (including applied overhead)?