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 costs 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	12,000	60,000
Machine-hours	70,000	8,000
Fixed manufacturing overhead cost	$ 497,000	$ 615,000
Variable 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:

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?

	Molding department	Painting department	total
Direct materials	$770	$1,332	$2,102
Direct labor	525	1,470	1,995
Manufacturing overhead	--------	----------
Total cost	-----------	-----------------

Required 3 B:

If the job contained 50 units, what would be the unit product cost?

Note: 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

-----------

Per unit

	Department
Molding	Painting
Direct labor-hours	30	84
Machine-hours	110	20
Direct materials	$ 770	$ 1,332
Direct labor cost	$ 525	$1,470