two maniacturing departments-moiuing and rounication, it started, completed, and sold only two juus uuring MarLI-JOD 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 Job P Direct materials $30,000 Job Q $16,500 Direct labor cost $34,600 $14,300 Actual machine-hours used: Molding 3,400 2,500 Fabrication 2,300 2,600 Total 5,700 5,100 Molding Fabrication Total 2,500 $14,250 1,500 $ 17,550 4,000 $31,800 $ 3.10 $ 3.90 Sweeten Company had no underapplied or overapplied manufacturing overhead costs during the month. Required: For questions 1-8, assume that Sweeten Company uses a plantwide predetermined overhead rate with machine-hours as the allocation base. For questions 9-15, assume that the company uses departmental predetermined overhead rates with machine-hours as the allocation base in both departments. 12. If Job P included 20 units, what was its unit product cost? (Do not round intermediate calculations.) Unit product cost