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: Direct labor-hours Machine-hours Fixed manufacturing overhead cost Variable manufacturing overhead per machine-hour Variable manufacturing overhead per direct labor hour Department Molding Painting 31,500 54,400 82,000 36,000 $221,400 $489,600 2.60 $ 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: Direct labor-hours Machine-hours Direct materials Direct labor cost Department Molding Painting 70 134 350 $948 $1,220 $ 720 $ 960 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 32 units, what would be the unit product cost