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 estimatesi Department Molding Painting Direct labor-hours 39, eee 52,900 Machine-hours 82.000 12,000 Fixed manufacturing overhead cost $172,200 $470,810 Variable manufacturing overhead per machine-hour $ 3.00 Variable manufacturing overhead per direct labor-hour 5 5.00 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 MoldingPainting 78 120 360 69 $ 964 $1,140 $ 710 $1,000 Reg 1 Reg 2 Req 3A Reg 38 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 Reg 1 Req 2 Reg 3A Reg 38 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 Reg 1 Reg 2 Req 3A Reg 38 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 Reg 1 Req 2 Reg 3A Req 3B If the job contained 33 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