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 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	$	13,200
Estimated variable manufacturing overhead per direct labor-hour	$	1.20
Estimated total direct labor-hours to be worked		3,300
Total actual manufacturing overhead costs incurred	$	17,000

	Job P			Job Q
Direct materials	$	13,100		$	9,300
Direct labor cost	$	43,200		$	11,700
Actual direct labor-hours worked		2,400			650

4. If Job P includes 19 units, what is its unit product cost?