[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 yearJob 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 periods estimated level of production. Sweeten also estimated $27,400 of fixed manufacturing overhead cost for the coming period and variable manufacturing overhead of $2.30 per machine-hour. Because Sweeten has two manufacturing departmentsMolding and Fabricationit 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 2,500 1,500 4,000 Estimated total fixed manufacturing overhead $ 11,500 $ 15,900 $ 27,400 Estimated variable manufacturing overhead per machine-hour $ 2.00 $ 2.80 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 $ 19,000 $ 11,000 Direct labor cost $ 25,800 $ 9,900 Actual machine-hours used: Molding 2,300 1,400 Fabrication 1,200 1,500 Total 3,500 2,900 Sweeten Company had no overapplied or underapplied manufacturing overhead costs during the year. Required: For question 6, assume that Sweeten Company uses a plantwide predetermined overhead rate with machine-hours as the allocation base. 6. If Job Q includes 30 units, what is its unit product cost? (Do not round intermediate calculations. Round your final answer to nearest whole dollar.)