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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 overhead

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 overhead rates are used to apply manufacturing overhead cost to jobs. The predetermined rate in 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 32,000 53,300

Machine-hours 85,000 35,000

Fixed Manufacturing

Overhead Cost 187,000 490,360

Variable Manufacturing overhead

per machine 2.80

Variable Manufacturing overhead

per direct labor hour 4.80

Job 205

Direct Labor hours 83 129

Machine Hours 360 67

Direct Materials 930 1,260

Direct Labor Cost 700 1000

Compute the predetermined overhead rate used in the Molding department and the Painting Dept

Compute the total overhead manufacturing cost recorded for Job 205

What would be the total manufacturing cost recorded for Job 205?

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