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:

DepartmentMoldingPaintingDirect labor-hours31,00050,700Machine-hours90,00033,000Fixed manufacturing overhead cost$198,000$461,370Variable 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:

DepartmentMoldingPaintingDirect labor-hours71125Machine-hours32067Direct materials$948$1,120Direct labor cost$710$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 35 units, what would be the unit product cost?