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 37,500 50,900 Machine-hours 85,000 38,000 Fixed manufacturing overhead cost $ 272,000 $ 509,000 Variable manufacturing overhead per machine-hour $ 2.20 0 Variable manufacturing overhead per direct labor-hour 0 $ 4.20 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 79 132 Machine-hours 360 66 Direct materials $ 936 $ 1,180 Direct labor cost $ 740 $ 970 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 31 units, what would be the unit product cost?