Sweeten Company had no jobs in progress at the beginning of March and no beginning inventories. The company has two manufacturing departmentsMolding 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		3,800			2,280			6,080
Estimated total fixed manufacturing overhead	$	15,200		$	22,800		$	38,000
Estimated variable manufacturing overhead per machine-hour	$	1.40		$	2.20

	Job P			Job Q
Direct materials	$	19,760		$	12,160
Direct labor cost	$	31,920		$	11,400
Actual machine-hours used:
Molding		2,590			1,220
Fabrication		910			1,360
Total		3,500			2,580

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

Required:

assume that the company uses a plantwide predetermined overhead rate with machine-hours as the allocation base.

1. What was the companys plantwide predetermined overhead rate? (Round your answer to 2 decimal places.)

2. How much manufacturing overhead was applied to Job P and how much was applied to Job Q? (Do not round intermediate calculations.)

3. If Job P included 20 units, what was its unit product cost? (Do not round intermediate calculations. Round your final answer to nearest whole dollar.)