High Desert Pottery works 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

Molding

Painting

Direct labor-hours

38,000

50,300

Machine-hours

83,000

31,000

Fixed manufacturing overhead cost

$

182,600

$

442,640

Variable manufacturing overhead

per machine-hour

$

2.60

-

Variable manufacturing overhead

per direct labor-hour

-

$

4.60

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

74

133

Machine-hours

360

73

Direct materials

$

944

$

1,140

Direct labor cost

$

680

$

1,010

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?

b. If the job contained 27 units, what would be the unit product cost?