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 39,500 50,300 Machine-hours 87,000 33,000 Fixed manufacturing overhead cost $ 243,600 $ 437.610 Variable manufacturing overhead per machine-hour $ 2.80 Variable manufacturing overhead per direct labor-hour $ 4.80 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 72 126 330 70 $ 942 $1,220 $ 740 $ 950 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? 3-5. If the job contained 38 units, what would be the unit product cost