Required information [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. 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 (all data and questions relate to the month of March):
Molding Fabrication Total
Estimated total machine-hours used 4,000 2,400 6,400
Estimated total fixed manufacturing overhead $ 16,000 $ 24,000 $ 40,000
Estimated variable manufacturing overhead per machine-hour $ 1.40 $ 2.20
Job P Job Q
Direct materials $ 20,800 $ 12,800
Direct labor cost $ 33,600 $ 12,000
Actual machine-hours used: Molding 2,740 1,280
Fabrication 960 1,420
Total 3,700 2,700
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. 4. If Job P included 20 units, what was its unit product cost?