Sweeten Company had no jobs in progress at the beginning of March and no beginning inventories. It started only two jobs during March-Job 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 Estimated variable manufacturing overhead per direct labour-hour Estimated total direct labour-hours to be worked Total actual manufacturing overhead costs incurred $ 10,000 $ 1.00 2,000 $ 12,50 Job Direct materials Direct labour cost Actual direct labour-hours worked Job P $ 13,000 $ 21,000 1.400 $ 3,000 $ 7,500 500 Direct labour cost Actual direct labour-hours worked $ 21,00 1,400 $ 7,500 500 4-a. If Job P includes 20 units, what is its unit product cost? Unit product cost 4-b. What is the total amount of manufacturing cost assigned to Job Q as of the end of March including applied overhead)? Total manufacturing cost