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	$	10,000
Estimated variable manufacturing overhead per direct labour-hour	$	1.00
Estimated total direct labour-hours to be worked		2,000
Total actual manufacturing overhead costs incurred	$	12,500

	Job P		Job Q
Direct materials	$	13,000	$	8,000
Direct labour cost	$	21,000	$	7,500
Actual direct labour-hours worked		1,400		500

4-a. If Job P includes 20 units, what is its unit product cost?