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 Q (all data and questions relate to the month of March): Molding Fabrication Total Estimated total machine-hours used 2,500 1,500 $ 4000Estimated total fixed 15,000 $10,000 25000manufacturing overhead Estimated variable manufacturing 1.40 2.20overhead per machine-hour Job P Job Q Direct materials $13,000 $8,000 Direct labor cost $21,000 $7,500 Actual machine-hours used: 1,700 800Molding Fabrication 600 900 Total 2,300 1,700 Sweeten Company had no underapplied or overapplied manufacturing overhead costs during the month. Required:If Job Q included 30 units, what was its unit product cost? (Do not round intermediate calculations. Round your final answer to nearest whole dollar.)