High Desert Pottery works make a variety of pottery products that it sells to retailers. The company uses a job-order costing system in which departmental predetermined overhead rates are used to apply manufacturing overhead cost to jobs. The predetermined overhead rate in the Molding department is based on machine-hours, and the rate in the Painting department is based on direct labor-hours. At the beginning of the year, the company provided the following estimates:

Department

Molding Painting

Direct labor-hours 12,000 60,000

Machine-hours 70,000 8,000

fixed manufacturing overhead cost $497,000 $615,000

Variable manufacturing overhead per machine-hour $1.50

Variable manufacturing overhead per direct labor-hour $2.00

Job 205 was started on August 1 and completed on August 10. The company's cost records show the following information concerning the job:

Department

Molding Painting

Direct labor-hours 30 84

Machine-hours 110 20

Direct materials $770 $1,332

Direct labor cost $525 $1,470

Required:

1. Compute the predetermined overhead rates used in the Molding Department and the Painting Department.

2. Compute the total overhead cost applied to job 205.

3-a. What would be the total manufacturing cost recorded for job 205?

3-b. If the job contained 50 units, what would be the unit product cost?

Complete the questions by entering your answers in the tabs below.

Compute the total overhead cost applied to job 205.

Note: Round "Predetermined overhead rate" to 2 decimal places. Round other intermediate calculations and final answer to the nearest dollar amount.

Toal overhead cost ___________

Predetermined Overhead Rate

Molding Department ______________ per MH

Painting Department ______________ Per DLH

Molding Department Painting Department Total

Direct materials ______________ ______________ ________

Direct labor ______________ ______________ ________

Manufacturing overhead ______________ ______________ ________

Total cost ______________ ______________ ________