High Desert Potteryworks makes a variety of pottery products that it sells to retailers such as Home Depot The company uses a job-order costing system in which 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's management made the following estimates: Department MoldingPainting Direct labor-hours Machine-hours Direct materials cost Direct labor cost Fixed manufacturing overhead cost Variable manufacturing overhead per machine-hour Variable manufacturing overhead per direct labor- 38,000 82,000 35,000 $188,000 $198,000 $280,000 $518,000 $155,800 $509,980 $2.80 $4.80 hour 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 Direct labor-hours Machine-hours Materials placed into production Direct labor cost Molding 76 320 $948 $680 Painting 134 74 $1,220 $980