sweeten company naa nojous in progress at ne beginning or une year and no beginning inventones. It starteu, 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 $31,800 of fixed manufacturing overhead cost for the coming period and variable manufacturing overhead of $3.40 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: Molding Fabrication Total Estimated total machine-hours used 2,500 1,500 4,000 Estimated total fixed manufacturing overhead $ 14,250 $ 17,550 $ 31,800 Estimated variable manufacturing overhead per machine-hour $ 3.10 $ 3.90 The direct materials cost, direct labor cost, and machine hours used for Jobs P and Q are as follows: Job P $ 30,000 $ 34,600 Job $ 16,500 $ 14,300 Direct materials Direct labor cost Actual machine-hours used: Molding Fabrication Total 3,400 2,300 5,700 2,500 2,600 5,100 Sweeten Company had no overapplied or underapplied manufacturing overhead costs during the year. Required: For questions 1-8, assume that Sweeten Company uses a plantwide predetermined overhead rate with machine-hours as the allocation base. For questions, 9-15, assume that the company uses predetermined departmental overhead rates with machine-hours as the allocation base in both departments. 4. If Job Pincludes 20 units, what is its unit product cost? (Do not round intermediate calculations. Round your final answer to nearest whole dollar.) Unit product cost