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		12,000			60,000
Machine-hours		70,000			8,000
Fixed manufacturing overhead cost	$	497,000		$	615,000
Variable manufacturing overhead per machine-hour	$	1.50			-
Variable manufacturing overhead per direct labor-hour		-		$	2.00

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		30			84
Machine-hours		110			20
Direct materials	$	770		$	1,332
Direct labor cost	$	525		$	1,470

Required:

1. Compute the predetermined overhead rates used in the Molding Department and the Painting Department. (Round your answers to 2 decimal places.)

Predetermined Overhead Rate
Molding Department		per MH
Painting Department		per DLH

2. Compute the total overhead cost applied to Job 205. (Round your intermediate calculations to 2 decimal places.)

	Total overhead cost

3-a. What would be the total manufacturing cost recorded for Job 205? (Round your intermediate calculations to 2 decimal places.)

	Department
	Molding	Painting	Total
Direct materials
Direct labor
Manufacturing overhead
Total cost

3-b. If the job contained 50 units, what would be the unit product cost? (Round your intermediate calculations and final answer to 2 decimal places.)

Unit product cost

per unit