equired information [The following information applies to thequestions displayed below.] Sweeten Company had no jobs in progressat the beginning of March and no beginning inventories. The companyhas two manufacturing departments--Molding and Fabrication. Itstarted, completed, and sold only two jobs during March—Job P andJob Q. The following additional information is available for thecompany as a whole and for Jobs P and Q (all data and questionsrelate to the month of March): Molding Fabrication Total Estimatedtotal machine-hours used 2,500 1,500 4,000 Estimated total fixedmanufacturing overhead $ 14,500 $ 17,700 $ 32,200 Estimatedvariable manufacturing overhead per machine-hour $ 3.20 $ 4.00 JobP Job Q Direct materials $ 31,000 $ 17,000 Direct labor cost $35,400 $ 14,700 Actual machine-hours used: Molding 3,500 2,600Fabrication 2,400 2,700 Total 5,900 5,300 Sweeten Company had nounderapplied or overapplied manufacturing overhead costs during themonth. Required: For questions 1-8, assume that Sweeten Companyuses a plantwide predetermined overhead rate with machine-hours asthe allocation base. For questions 9-15, assume that the companyuses departmental predetermined overhead rates with machine-hoursas the allocation base in both departments. 4. If Job P included 20units, what was its unit product cost? (Do not round intermediatecalculations. Round your final answer to nearest whole dollar.)Find unit product cost: