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 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 $32,600 of flxed manufacturing overhead cost for the coming period and variable manufocturing overhead of $3.60 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 monufacturing overhead costs during the year: Required: For questions 1-8, assume that Sweoten Company uses a plantwide predetermined ovethead rate with machine-hours as the ellocation base. For questions. 9.15, assume that the company uses predetermined departmental overthead rates with machine-hours as the allocation base in both departments if Job Q includes 30 units, whot is its unit product cost? (De not round intermediate calculatlons. Pound your final answer to learest whole dollar.)