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		37,500			53,200
Machine-hours		89,000			36,000
Fixed manufacturing overhead cost	$	186,900		$	468,160
Variable manufacturing overhead per machine-hour	$	2.60			-
Variable manufacturing overhead per direct labor-hour		-		$	4.60

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		72			126
Machine-hours		370			70
Direct materials	$	934		$	1,220
Direct labor cost	$	700		$	1,010

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 26 units, what would be the unit product cost?