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	57,900
Machine-hours	85,000	31,000
Fixed manufacturing overhead cost	$ 229,500	$ 555,840
Variable manufacturing overhead per machine-hour	$ 2.60	-
Variable manufacturing overhead per direct labor-hour	-	$ 4.60

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	134
Machine-hours	320	66
Direct materials	$ 946	$ 1,240
Direct labor cost	$ 700	$ 960

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 39 units, what would be the unit product cost?

	Predetermined Overhead Rate
Molding Department	$5	=	per MH
Painting Department	$14	=	per DLH
Total overhead cost	$3,599
	Molding Departiment	Painting Deparmint	total
Direct Material	$946	$1,240	$2,186
Direct Labor	$700	$960	$1,660
Manufacturing overhead	1696	$1,903	$3,599
total cost	$3,342	$4,103	$7,445
Unit Product Cost	$191