8 00 2 points High Desert Potteryworks makes 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 Direct labor-hours eBook Machine-hours Fixed manufacturing overhead cost 56,200 80,000 39,000 $168,000 $488,940 Molding Painting 34,000 Print References Variable manufacturing overhead per machine-hour $ 3.20 Variable manufacturing overhead per direct labor-hour $ 5.20 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 Machine-hours Direct materials Direct labor cost 79 330 132 67 $ 946 $ 680 $1,220 $ 980 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 25 units, what would be the unit product cost?