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 Molding Painting Direct labor-hours 36,500 50,100 Machine-hours 81,000 38,000 Fixed manufacturing overhead cost $ 178,200 $ 455,910 Variable manufacturing overhead per machine-hour $ 3.00 - Variable manufacturing overhead per direct labor-hour - $ 5.00 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 80 126 Machine-hours 390 68 Direct materials $ 950 $ 1,260 Direct labor cost $ 720 $ 1,000

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 27 units, what would be the unit product cost?

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 27 units, what would be the unit product cost?

Complete this question by entering your answers in the tabs below.

• Required 1
• Required 2
• Required 3A
• Required 3B

What would be the total manufacturing cost recorded for Job 205? (Round "Predetermined overhead rate" to 2 decimal places. Round other intermediate calculations and final answers to the nearest dollar amount.)

	Department
	Molding	Painting	Total
Direct materials	$950	$1,260	$2,210
Direct labor	720	1,000	1,720
Manufacturing overhead			0
Total cost	$1,670	$2,260	$3,930