$[$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 $$29,000$ of fixed manufacturing overhead cost for the coming period and variable manufacturing overhead of $$2\mathrm{.}70$ 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 $2,5001,5004,000$

Estimated total fixed manufacturing overhead $ $12,500$ $ $16,500$ $ $29,000$

Estimated variable manufacturing overhead per machine$-$hour $ $2\mathrm{.}40$ $ $3\mathrm{.}20$

The direct materials cost, direct labor cost, and machine$-$hours used for Jobs P and Q are as follows:

Job P Job Q

Direct materials $ $23,000$ $ $13,000$

Direct labor cost $ $29,000$ $ $11,500$

Actual machine$-$hours used:

Molding $2,7001,800$

Fabrication $1,6001,900$

Total $4,3003,700$

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

$14.$ 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 final answers to nearest whole dollar.

Please find the total price for Job P and Q $...$

also find selling price per unit for Job P and Q $...$

Thank You!