Answer Happy

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): Molding 3,500 Fabrication 2,100 Total 5,600 Estimated total machine-hours used Estimated total fixed manufacturing overhead $ 14,000 $ 35,000 Estimated variable manufacturing overhead per machine- $ 21,000 $2.20 $ 1.40 hour Job P Job Q Direct materials $ 18, 200 $ 11, 200 Direct labor cost $ 29,400 $ 10,500 Actual machine-hours used: Molding 2,360 1,120 Fabrication 840 1,280 Total 3,200 2,400 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. 2. If Job P included 20 units, what was its unit product cost? (Do not round intermediate calculations. Round your final answer to earest whole dollar.) Unit product cost