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:

	Molding	Painting
Direct Labor Hours	31,500	50,700
Machine Hours	88,000	39,000
Fixed Manufacturing Overhead Cost	202,400	486,720
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:

	Molding	Painting
Direct Labor Hours	89	125
Machine-Hours	310	69
Direct Materials	946	1,240
Direct Labor Cost	690	980

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 35 units, what would be the unit product cost?