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:

DepartmentMoldingPaintingDirect labor-hours12,00060,000Machine-hours70,0008,000Fixed manufacturing overhead cost$497,000$615,000Variable manufacturing overhead per machine-hour$1.50-Variable manufacturing overhead per direct labor-hour-$2.00

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

DepartmentMoldingPaintingDirect labor-hours3084Machine-hours11020Direct materials$770$1,332Direct labor cost$525$1,470

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 50 units, what would be the unit product cost?

Compute the predetermined overhead rates used in the Molding Department and the Painting Department.(Round your answers to 2 decimal places.)

Compute the total overhead cost applied to Job 205.(Round your intermediate calculations to 2 decimal places.)

What would be the total manufacturing cost recorded for Job 205?(Round your intermediate calculations to 2 decimal places.)

Department Molding Painting Total Direct materials Direct labor Manufacturing overhead Total cost

If the job contained 50 units, what would be the unit product cost?(Round your intermediate calculations and final answer to 2 decimal places.)