Sweeten Company had no jobs in progress at the beginning ofMarch and no beginning inventories. The company has twomanufacturing departments—Molding and Fabrication. It started,completed, and sold only two jobs during March—Job P and Job Q. Thefollowing additional information is available for the company as awhole and for Jobs P and Q (all data and questions relate to themonth of March):

	Molding			Fabrication			Total
Estimated total machine-hours used		2,500			1,500			4,000
Estimated total fixed manufacturing overhead	$	11,000		$	15,600		$	26,600
Estimated variable manufacturing overhead per machine-hour	$	1.80		$	2.60

	Job P			Job Q
Direct materials	$	17,000		$	10,000
Direct labor cost	$	24,200		$	9,100
Actual machine-hours used:
Molding		2,100			1,200
Fabrication		1,000			1,300
Total		3,100			2,500

Sweeten Company had no underapplied or overapplied manufacturingoverhead costs during the month.

Required:

For questions 1-8, assume that Sweeten Company uses a plantwidepredetermined overhead rate with machine-hours as the allocationbase. For questions 9-15, assume that the company uses departmentalpredetermined overhead rates with machine-hours as the allocationbase in both departments.

1. How much manufacturing overhead was applied from the MoldingDepartment to Job P and how much was applied to Job Q? (Donot round intermediate calculations.)

2. How much manufacturing overhead was applied from theFabrication Department to Job P and how much was applied to Job Q?(Do not round intermediate calculations.)

3. If Job Q included 30 units, what was its unit product cost?(Do not round intermediate calculations. Round your finalanswer to nearest whole dollar.)