High Desert Potteryworks makes a variety of pottery products that it sells to retailers. The company uses a job-order costing system 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 labo hours. At the beginning of the year, the company provided the following estimates: Direct labor-hours Machine-hours Fixed manufacturing overhead cost Variable manufacturing overhead per machine-hour Variable manufacturing overhead per direct labor-hour Department Molding Painting 31,000 51,800 83,000 39,000 $224,100 $502,460 $ 2.40 $ 4.40 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 80 127 Machine-hours 300 75 Direct materials $ 932 $1,280 Direct labor cost $ 680 $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? 3-5. If the job contained 36 units, what would be the unit product cost