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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

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 31,500 51,500
Machine-hours 88,000 32,000
Fixed manufacturing overhead cost $ 176,000 $ 437,750
Variable manufacturing overhead per machine-hour $ 3.00 -
Variable manufacturing overhead per direct labor-hour - $ 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

Department
Molding Painting
Direct labor-hours 74 132
Machine-hours 390 74
Direct materials $ 938 $ 1,180
Direct labor cost $ 690 $ 1,000

Question: What is the manufacturing overhead cost for the painting job alone?

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