10 points 1 High Desert Potteryworks makes a variety of pottery products that it sells to retailers, such as Home Depot. The company uses a job- order costing system in which predetermined overhead rates are used to apply manufacturing overhead cost to jobs. The predetermined overhead rate in the Moulding Department is based on machine-hours, and the rate in the Painting Department is based on direct labour cost. At the beginning of the year, the company's management made the following estimates: Department Moulding Painting 13,000 74,000 62,000 8,400 $654,000 Direct labour-hours Machine-hours Direct materials cost Direct labour cost Manufacturing overhead cost $514,000 $130,000 $434,000 $666,000 $759,500 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 Moulding Painting Direct labour-hours. 30 120 Machine-hours 130 20 Materials placed into production Direct labour cost $510 $330 $372 $720 Required: 1. Compute the predetermined overhead rate used during the year in the Moulding Department. Compute the rate used in the Painting Department. (Round "Cost per machine-hour" answer to 2 decimal places.) Answer is complete but not entirely correct. Moulding Department $ Painting Department Predetermined Overhead Rate 5.00 per machine-hour 14% of direct labour cost 2. Compute the total overhead cost applied to Job 205. (Do not round intermediate calculations. Enter your answer rounded to the nearest whole dollar.) Answer is complete but not entirely correct. Total overhead cost S 3,603