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 36,500 51, 100 Machine-hours 88,000 37,000 Fixed manufacturing overhead cost $237,600 $444,570 Variable manufacturing overhead per $ 3.00 machine-hour Variable manufacturing overhead per 5.00 direct labor-hour $ 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 MoldingPainting 85 129 320 Direct labor- hours Machine-hours Direct materials Direct labor cost 67 $1,100 $ 946 $ 700 $ 990 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 37 units, what would be the unit product cost