High Desert Potteryworks makes a variety of pottery products that it sells to retailers, such as Home Depot. The company uses a job-order costing system in which predetermined overhead rates are used to apply manufacturing overhead cost to jobs. The predetermined overhead rate in the Moulding Department is based on machine-hours, and the rate in the Painting Department is based on direct labour cost. At the beginning of the year, the companys management made the following estimates:

	Department
	Moulding			Painting
Direct labour-hours		12,500			61,000
Machine-hours		72,000			8,200
Direct materials cost	$	512,000		$	652,000
Direct labour cost	$	125,000		$	427,000
Manufacturing overhead cost	$	633,600		$	747,250

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

	Department
	Moulding			Painting
Direct labour-hours		25			100
Machine-hours		110			30
Materials placed into production	$	490		$	352
Direct labour cost	$	310		$	700

Required:

1. Compute the predetermined overhead rate used during the year in the Moulding Department. Compute the rate used in the Painting Department. (Round "Cost per machine-hour" answer to 2 decimal places.)

Moulding Department		per machine-hour
Painting Department		% of direct labour cost

2. Compute the total overhead cost applied to Job 205. (Do not round intermediate calculations. Enter your answer rounded to the nearest whole dollar.)

Total overhead cost

3-a. What would be the total cost recorded for Job 205? (Do not round intermediate calculations. Enter your answers rounded to the nearest whole dollar.)

Department

	Moulding	Painting	Total
Direct materials
Direct labour
Manufacturing overhead applied
Total cost

3-b. If the job contained 70 units, what would be the cost per unit? (Do not round intermediate calculations and round your final answer to 2 decimal places.)

4. At the end of the year, the records of High Desert Potteryworks revealed the following actual cost and operating data for all jobs worked on during the year:

	Department
	Moulding			Painting
Direct labour-hours		10,200			62,200
Machine-hours		65,200			9,200
Direct materials cost	$	432,000		$	682,000
Direct labour cost	$	110,000		$	438,000
Manufacturing overhead cost	$	584,960		$	716,750

What was the amount of under- or overapplied overhead in each department at the end of the year? (Do not round intermediate calculations.)

Moulding department		overhead
Painting department		overhead