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		30,000			55,700
Machine-hours		81,000			36,000
Fixed manufacturing overhead cost	$	153,900		$	501,300
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		89			131
Machine-hours		330			68
Direct materials	$	940		$	1,180
Direct labor cost	$	700		$	960

Required:

1. Compute the predetermined overhead rates used in the Molding Department and the Painting Department.

b. compute the estimated total manufacturing cost

c. compute the estimated total amount of the allocation base

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 31 units, what would be the unit product cost?