Sweeten Company had no jobs in progress at the beginning of March and no beginning inventories. The company has two manufacturing departments$-$Molding and Fabrication. It started, completed, and sold only two jobs during MarchJob P and Job Q$.$ 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$)$:

Sweeten Company had no underapplied or overapplied manufacturing overhead costs during the month.

Required:

For questions $1$ to $9,$ assume that Sweeten Company uses departmental predetermined overhead rates with machinehours as the allocation base in both departments and Job P included $20$ units and Job Q included $30$ units. For questions $10$ to $15,$ assume that the company uses a plantwide predetermined overhead rate with machine$-$hours as the allocation base.

$12.$ If Job P included $20$ units, what was its unit product cost? $($Do not round intermediate calculations. Round your final answer to