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: 5 points Skipped eBook Department Molding Painting Direct labor-hours 30,500 51,900 Machine-hours 82,000 34,000 Fixed manufacturing overhead cost $ 188,600 $ 498,240 Variable manufacturing overhead per machine-hour $ 2.40 Variable manufacturing overhead per direct labor-hour $ 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: Print References Direct labor-hours Machine-hours Direct materials Direct labor cost Department Holding Painting 75 128 390 69 $942 $ 1,280 $ 750 $ 990 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 2057 3-b. If the job contained 36 units, what would be the unit product cost