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, consisting of 20 units, was completed and sold by the end of the March but job Q was still incomplete. 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$13,000Estimated variable manufacturing overhead per direct labour-hour$1.60Estimated total direct labour-hours to be worked2,600Total actual manufacturing overhead costs incurred$17,000

Job PJob QDirect materials$17,500$8,600Direct labour cost$28,900$13,600Actual direct labour-hours worked1,700800

Required:

a.What is the product cost per unit of job P?(Do not round intermediate calculations.)

b.What is the total amount of manufacturing cost assigned to job Q as of the end of March (including applied overhead)?(Do not round intermediate calculations.)