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 Moulding Department is based on machine-hours, and the rate in the Painting Department is based on direct labour cost. At the beginning of the year, the companys management made the following estimates:

	Department
	Moulding			Painting
Direct labour-hours		14,750			65,500
Machine-hours		81,000			9,100
Direct materials cost	$	521,000		$	661,000
Direct labour cost	$	147,500		$	458,500
Manufacturing overhead cost	$	785,700		$	779,450

Job 205 was started on August 1 and completed on August 10. The companys cost records show the following information concerning the job:

	Department
	Moulding			Painting
Direct labour-hours		20			90
Machine-hours		100			15
Materials placed into production	$	470		$	332
Direct labour cost	$	290		$	680

Required:

1.	Compute the predetermined overhead rate used during the year in the Moulding Department. Compute the rate used in the Painting Department. (Round "Cost per machine-hour" answer to 2 decimal places.)

2.	Compute the total overhead cost applied to Job 205. (Do not round intermediate calculations.)

3-a.	What would be the total cost recorded for Job 205? (Do not round intermediate calculations.)

3-b.	If the job contained 70 units, what would be the cost per unit? (Do not round intermediate calculations and round your final answer to 2 decimal places.)

4.	At the end of the year, the records of High Desert Potteryworks revealed the following actual cost and operating data for all jobs worked on during the year:

	Department
	Moulding			Painting
Direct labour-hours		11,100			63,100
Machine-hours		66,100			10,100
Direct materials cost	$	441,000		$	691,000
Direct labour cost	$	119,000		$	447,000
Manufacturing overhead cost	$	653,270		$	769,625

What was the amount of under- or overapplied overhead in each department at the end of the year? (Do not round intermediate calculations.)

Predetermined Overhead Rate per machine-hour Moulding Department Painting Department % of direct labour cost Total overhead cost Department Moulding Painting Total Direct materials Direct labour Manufacturing overhead applied Total cost Cost per unit overhead Moulding Department Painting Department overhead