Sweeten Company had no jobs in progress at the beginning of March and no beginning inventories. It started only two jobs during March-Job P and Job Q. Job P was completed and sold by the end of March and Job Q was incomplete at the end of March. The company uses a plantwide predetermined overhead rate based on direct labor-hours. 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): Estimated total fixed manufacturing overhead Estimated variable manufacturing overhead per direct labor-hour $ 13,200 1.20 Estimated total direct labor-hours to be worked 3,300 $ 17,000 Total actual manufacturing overhead costs incurred Job Q Job P $ 13,100 $43,200 2,400 Direct materials $9,300 $11,700 Direct labor cost Actual direct labor-hours worked 650 4. If Job P includes 19 units, what is its unit product cost? Unit product cost