Required Information [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 overhead 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 $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 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 overhead rates: Estimated total machine-hours used Molding Fabrication 2,500 1,500 $ 15,900 $ 2.80 Estimated total fixed manufacturing overhead $ 11,500 $ 2.00 Estimated variable manufacturing overhead per machine-hour The direct materials cost, direct labor cost, and machine-hours used for Jobs P and Q are as follows: Direct materials Direct labor cost Actual machine-hours used: Molding Fabrication Total Job P $ 19,000 $ 25,800 2,300 1,200 3,500 Unit product cost Job Q $ 11,000 $ 9,900 1,400 1,500 2,900 6. If Job Q Includes 30 units, what is its unit product cost? Note: Do not round Intermediate calculations. Round your final answer to nearest whole dollar. Total Sweeten Company had no overapplied or underapplied manufacturing overhead costs during the year. 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 predetermined departmental overhead rates with machine-hours as the allocation base in both departments. 4,000 $ 27,400