High Desert Potteryworks makes a variety of pottery products that it sells to retailers such as Home Depot The company uses a job-order costing system in which 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's management made the following estimates Department Molding 35,500 81,000 Direct labor-hours Machine-hours Direct materials cost Direct labor cost Fixed manufacturing overhead cost Variable manufacturing overhead per machine-hour Variable manufacturing overhead per direct labor- hour Painting 54,600 40,000 192,000 $202,000 S284,000 $522,000 243,000 $496,860 $2.40 $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 Direct labor-hours Machine-hours Materials placed into production Direct labor cost 78 350 5932 S710 130 $1,200 $980