Sweeten Company had no jobs in progress at the beginning of the year and no beginning inventories. It started, completed, and sold only two jobs during the year$-$Job P and Job Q$.$ The company uses a plantwide predetermined overhead rate based on machine$-$hours. At the beginning of the year, it estimated that $4,000$ machine$-$hours would be required for the period's estimated level of production. Sweeten also estimated $$29,400$ of fixed manufacturing overhead cost for the coming period and variable manufacturing overhead of $$2\mathrm{.}80$ per machine$-$hour.

Because Sweeten has two manufacturing departments$-$Molding and Fabrication$-$it is considering replacing its plantwide overhead rate with departmental rates that would also be based on machine$-$hours. The company gathered the following additional information to enable calculating departmental overhead rates:

$\backslash$table$[[,$Molding,Fabrication,Total$],[$Estimated total machine$-$hours used,$2,500,1,500,4,000],[$Estimated total fixed manufacturing overhead,$$12,750,$$$16,650,$$$29,400$

$$

$$

$$ QUESTION: If job P includes $20$ units, what is the unit product cost??