[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 ovethead 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 $32,200 of fuxed manufacturing overtheod cost for the coming period and variable manufacturing overhead of $3.50 per machine-hour: Because Sweeten has two mapufacturing 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 oyerhead rates: The direct materials cost, direct labor cost, and machine-hours used for Jobs P and Q are as follows: Sweeten Company had no overapplied or underapplied manufacturing overhead costs during the yeaf Required: Required: For questions 1.8, ossume that Sweeten Company uses a plantwide predetermined overhead rate with machine-hours as the allocation bose. For questions, 9:15, assume that the company uses predetermined departmentat overhead rates with machine-hours as the allocation base in both deportments. 12. If Job P includes 20 units, what is its unit product cost? Note: Do not round intermediate calculations