[The following information applies to the questions displayed below] Sweeten Company had no jobs in progress at the beginning of March and no beginning inventories. The company has two manufacturing departments-Molding and Fabrication. It started, completed, and sold only two jobs during March- Job 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): Estimated total machine-hours used Estimated total fixed manufacturing overhead Estimated variable manufacturing overhead per machine- hour Holding 3,900 $ 15,600 Fabrication 2,340 $ 23,400 Total 6,240 $ 39,000 $ 1.401 $ 2.20 Job P Job Q Direct materials Direct labor cost $ 20,280 $ 12,480 $ 32,760 $ 11,700 Actual machine-hours used: Molding 2,660 1,250 Fabrication 940 Total 3,600 1,390 2,640 Sweeten Company had no underapplied or overapplied manufacturing overhead costs during the month. Required: For questions 1 to 9, assume that Sweeten Company uses departmental predetermined overhead rates with machine- hours as the allocation base in both departments and Job P included 20 units and Job Q included 30 units. For questions 10 to 15, assume that the company uses a plantwide predetermined overhead rate with machine-hours as the allocation base. Foundational 2-5 (Algo) 5. 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.) Unit product cost