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):

	Molding			Fabrication			Total
Estimated total machine-hours used		2,500			1,500			4,000
Estimated total fixed manufacturing overhead	$	10,250		$	15,150		$	25,400
Estimated variable manufacturing overhead per machine-hour	$	1.50		$	2.30

	Job P			Job Q
Direct materials	$	14,000		$	8,500
Direct labor cost	$	21,800		$	7,900
Actual machine-hours used:
Molding		1,800			900
Fabrication		700			1,000
Total		2,500			1,900

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

Required:

12. If Job P included 20 units, what was its unit product cost?

2. Assume that Sweeten Company used cost-plus pricing (and a markup percentage of 80% of total manufacturing cost) to establish selling prices for all of its jobs. What selling price would the company have established for Jobs P and Q? What are the selling prices for both jobs when stated on a per unit basis assuming 20 units were produced for Job P and 30 units were produced for Job Q?

3.What was Sweeten Companys cost of goods sold for March?