Sweeten Company had no jobs in progress at the beginning of March and no beginning inventories. It started only two jobs during March—Job P and Job Q. Job P was completed and sold by the end of the March and Job Q was incomplete at the end of the March. The company uses a plantwide predetermined overhead rate based on direct labor-hours. 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): Estimated total fixed manufacturing overhead $15,000 Estimated variable manufacturing overhead per direct labor-hour $ 2.00 Estimated total direct labor-hours to be worked 3,000 Total actual manufacturing overhead costs incurred $19,000 Direct materials Job P $19,500 Job Q $9,000 Direct labor cost Job P $31,500 Job Q $7,500 Actual direct labor-hours worked Job P 2,100 Job Q 500 1. What is the company’s predetermined overhead rate? (Round your answers to 2 decimal places.) 2. How much manufacturing overhead was applied to Job P and Job Q? (Round your intermediate calculations to 2 decimal places.) 3. If Job P includes 30 units, what is its unit product cost? 3-b. What is the total amount of manufacturing cost assigned to Job Q as of the end of March (including applied overhead)?