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:

	Department
	Molding	Painting
Direct labor-hours		33,000			53,300
Machine-hours		81,000			35,000
Fixed manufacturing overhead cost	$	178,200		$	506,350
Variable manufacturing overhead per machine-hour	$	2.60			-
Variable manufacturing overhead per direct labor-hour		-		$	4.60

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

	Department
	Molding	Painting
Direct labor-hours		72			134
Machine-hours		340			68
Direct materials	$	940		$	1,280
Direct labor cost	$	720		$	1,020

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 39 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.)

Predetermined Overhead Rate
Molding Department	????	per MH
Painting Department	????	per DLH

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

????

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.)

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

If the job contained 39 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

????

per unit