High Desert Potteryworks makes a variety of pottery products that it sells to retailers. The companys job-order costing system uses departmental predetermined overhead rates 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 38,500 56,600 Machine-hours 85,000 32,000 Fixed manufacturing overhead cost $ 255,000 $ 537,700 Variable manufacturing overhead per machine-hour $ 2.40 0 Variable manufacturing overhead per direct labor-hour 0 $ 4.40 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 Molding Painting Direct labor-hours 88 126 Machine-hours 300 71 Direct materials $ 932 $ 1,220 Direct labor cost $ 740 $ 970 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 26 units, what would be its unit product cost