Sweeten Company had no jobs in progress at the beginning of the year and no beginning inventorles. It started, completed, and sold only two jobs during the year-Job P and job Q. The company uses a plantwide predetermined overhead rate based on machine-hours. At the beginning of the year, it estimated that 4,000 machine-hours would be required for the period's estimated level of production. Sweeten also estimated $31,400 of fixed manufacturing overhead cost for the coming period and variable manufacturing overhead of $3,30 per machine-hour. Because Sweeten has two manufacturing departments-Molding and Fabrication-it is considering replacing its plantwide overhead rate with departmental rates that would also be based on machine-hours. The company gathered the following additional information to enable calculating departmental overhead rates: The direct materials cost, direct labor cost, and machine-hours used for Jobs P and Q are as follows Sweeten Company had no overapplied or underapplied manufacturing overhead costs during the year. Required: For questions 18, assume that Sweeten Company uses a plantwitle predetermined overhead rate with machine-hours as the allocation base. For questions, 9-15, assume that the company uses predetermined departmental overhead rates with machine-hours as the allocation bose in both departments. 12. If Job P includes 20 units, what is its unit product cost? Note: Do not round intermediate calculations