[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. It started only two jobs during MarchJob P and Job Q. Job P was completed and sold by the end of the March and Job Q was incomplete at the end of the March. The company uses a plantwide predetermined overhead rate based on direct labor-hours. 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 fixed manufacturing overhead $ 14,000 Estimated variable manufacturing overhead per direct labor-hour $ 1.40 Estimated total direct labor-hours to be worked 3,500 Total actual manufacturing overhead costs incurred $ 19,000

	Job P	Job Q
Direct materials	15,000	9500
Direct labor cost	52,000	15,000
Actual direct labor-hours worked	2,600	750

Required information

4-a. If Job P includes 40 units, what is its unit product cost?

4-b. What is the total amount of manufacturing cost assigned to Job Q as of the end of March (including applied overhead)?