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2 (Part 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 $28,600 of fixed manufacturing overhead cost for the coming period and variable manufacturing overhead of $2.60 per machine-hour. Because Sweeten has two manufacturing departments-Molding 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: Estimated total machine-hours used Estimated total fixed manufacturing overhead Estimated variable manufacturing overhead per machine-hour Molding 2,500 $ 12, 250 $ 2.30 Fabrication 1,500 $ 16, 358 $ 30 Total 4,098 $ 28,600 The direct materials cost, direct labor cost, and machine-hours used for Jobs Pand Q are as follows: Job O Dob P $ 22,900 $ 28,209 $12 see 11, 189 Direct materials Direct labor cost Actual machine-hours used: Molding Fabrication Total 2,600 1, see 4,1ee 1,299 1,889 3,500 Sweeten Company had no overapplied or underapplied manufacturing overhead costs during the year. Requlred: 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. 13. 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.) Unit product cost