$[$The following information applies to the questions displayed below.$]$

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 $$26,600$ of fixed manufacturing overhead cost for the coming period and variable manufacturing overhead of $$2\mathrm{.}10$ 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:

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.

$14.$ Assume that Sweeten Company uses cost$-$plus pricing $($and a markup percentage of $80\%$ of total manufacturing cost$)$ to establish selling prices for all of its jobs. If Job P includes $20$ units and Job Q includes $30$ units, what selling price would the company establish for Jobs $P$ and $Q?$ What are the selling prices for both jobs when stated on a per unit basis?

Note: Do not round intermediate calculations. Round your fin$$l answers to nearest whole dollar.

$\backslash$table$[[,$Job $P,$Job Q$],[$Total price for the job,$$,97,560,$$$,64,800],[$Selling price per unit,$$,4,878,$$$,2,160]]$