Sweeten Company had no jobs in progress at the beginning of the year and no beginning inventories. it started, completed, and sold only two jobs during the year-Job P and Jab 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 foxed manufocturing overhead cost for the coming period and variable manufacturing overhead of $3.30 pet machine-hour. Becouse 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 machinehours, The company gathered the following odditional information to enable colculating departmental overhead rates: The diect materials cost, direct labor cost, and machine-hours used for Jobs P and Q are as folows: Sweeten Company had no overapplied or underopplied manutacturing overhead costs during the yeac. Required: For questions 18, assume that Sweeten Company uses a plontwide predetermined overhead rate with Estinated variable nanufacturing overhead per machine-hour $3.00 $3.80 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 1-8, assume that Sweeten Company uses a plantwide 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 base in both departments. 13. If Job Q includes 30 units, what is its unit product cost? Note: Do not round intermediate calculations. Round your final answer to nearest whole dollas