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 30,500 59,200

Machine-hours 80,000 37,000

Fixed manufacturing overhead cost $ 224,000 $ 556,480

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 79 128

Machine-hours 340 70

Direct materials $ 942 $ 1,240

Direct labor cost $ 720 $ 960

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 30 units, what would be the unit product cost?