High Desert Potteryworks makes a variety of pottery products that it sells to retailers. The company uses ajob-order costing system in which departmental predetermined overhead rates are used to apply manufacturing overhead cost tojobs. 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 laborhours 32,500 52,500 Machinehours 83,000 33,000 Fixed manufacturing overhead cost $ 199,200 $ 493,500 Variable manufacturing overhead per machinehour $ 2.40 Variable manufacturing overhead per direct laborhour $ 4.40 Job 205 was started on August1 and completed on August 10. The company's cost records show the following information concerning thejob: Department Molding Painting Direct laborhours 81 130 Machinehours 300 65 Direct materials $ 934 $ 1,140 Direct labor cost $ 710 $ 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 thejob contained 38 units, what would be the unit product cost