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 38,000 51,800 Machine-hours 86,000 40,000 Fixed manufacturing overhead cost $ 232,200 $ 450,660 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: Department Molding Painting Direct labor-hours 78 125 Machine-hours 360 70 Direct materials $ 948 $ 1,180 Direct labor cost $ 710 $ 1,000 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 25 units, what would be the unit product cost?