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	$	12,500
Estimated variable manufacturing overhead per direct labour-hour	$	1.50
Estimated total direct labour-hours to be worked		2,500
Total actual manufacturing overhead costs incurred	$	16,000

	Job P		Job Q
Direct materials	$	16,500	$	8,500
Direct labour	$	25,600	$	12,000
Actual direct labour-hours worked		1,600		750

2. How much manufacturing overhead was applied to Job P and Job Q? (Round your intermediate calculations to 2 decimal places.)

4-a. If Job P includes 30 units, what is its 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)?