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 MarchJob P and Job Q. 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):

MoldingFabricationTotalEstimated total machine-hours used2,5001,5004,000Estimated total fixed manufacturing overhead$11,250$15,750$27,000Estimated variable manufacturing overhead per machine-hour$1.90$2.70

Job PJob QDirect materials$18,000$10,500Direct labor cost$25,000$9,500Actual machine-hours used:Molding2,2001,300Fabrication1,1001,400Total3,3002,700

Sweeten Company had no underapplied or overapplied manufacturing overhead costs during the month.

Required:

For questions 1-8, assume that Sweeten Company uses a plantwide predetermined overhead rate with machine-hours as the allocation base. For questions 9-15, assume that the company uses departmental predetermined overhead rates with machine-hours as the allocation base in both departments.

12. If Job P included 20 units, what was its unit product cost?(Do not round intermediate calculations.)