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 39,500 53,300 Machine-hours 87,000 37,000 Fixed manufacturing overhead cost $ 261,000 $ 543,660 Variable manufacturing overhead per machine-hour $ 2.20 - Variable manufacturing overhead per direct labor-hour - $ 4.20 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 79 127 Machine-hours 390 65 Direct materials $ 944 $ 1,220 Direct labor cost $ 750 $ 960

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 36 units, what would be the unit product cost?