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	57,400
Machine-hours	90,000	32,000
Fixed manufacturing overhead cost	$ 216,000	$ 516,600
Variable manufacturing overhead per machine-hour	$ 2.80	-
Variable manufacturing overhead per direct labor-hour	-	$ 4.80

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	75	128
Machine-hours	330	69
Direct materials	$ 940	$ 1,120
Direct labor cost	$ 740	$ 1,000

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 28 units, what would be the unit product cost?