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: 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 34,000 51,500 81,000 31,eee $186,300 $463,500 $ 3.00 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 Direct labor-hours Machine-hours Direct materials Direct labor cost Department Moldingpainting 71 129 390 72 $ 934 $1,100 $ 700 $1,020 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 23 units, what would be the unit product cost