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:

molding painting

30,500 58,200

Job 205 was started on august 1 and completed on august 10. The company's cost records show the following information concerning the job.

molding painting

71 128