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: Required 1 Required 2 Required 3A Required 3B Compute the Predetermined Overhead Rates used in the Molding Department and the Painting Department. (Round your answers to 2 decimal places.) Machine-hours Direct labor-hours Fixed manufacturing overhead cost Variable manufacturing overhead per machine-hour Variable manufacturing overhead per direct labor-hour Department Molding Painting 34,000 89,000 51,900 34,000 $ 204,700 $ 451,530 $ 3.00 0 $ 5.00 Job 205 was started on August 1 and completed on August 10. The company's cost records show the following information concerning the job: Predetermined Overhead Rate Molding Department $ Painting Department $ 2.30 per MH 13.28 per DLH Required 1 Required 2 Required 3A Required 3B Direct labor-hours Machine-hours Direct materials Direct labor cost Required: Department Molding Painting 72 320 131 65 $ 936 $ 1,180 $ 700 $ 1,000 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 25 units, what would be the unit product cost? Compute the total overhead cost applied to Job 205. (Round "Predetermined overhead rate" to 2 decimal places. Round other intermediate calculations and final answers to the nearest dollar amount.) Total overhead cost $ 1,599 What would be the total manufacturing cost recorded for Job 205? (Round "Predetermined overhead rate" to 2 decimal places. Round other intermediate calculations and final answers to the nearest dollar amount.) $ Molding Department Painting Department Total Direct materials Direct labor 936 $ 700 1,180 $ 1,000 2,116 1,700 Manufacturing overhead Total cost 0 $ 1,636 $ 2,180 $ 3,816 Required 1 Required 2 Required 3A Required 3B If the job contained 25 units, what would be the unit product cost? (Round "Predetermined overhead rate" to 2 decimal places. Round other intermediate calculations to the nearest dollar amount. Round your final answer to 2 decimal places.) Unit product cost $ 216.60 per unit