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	35,500	58,900
Machine-hours	88,000	30,000
Fixed manufacturing overhead cost	$ 167,200	$ 512,430
Variable manufacturing overhead per machine-hour	$ 3.00	0
Variable manufacturing overhead per direct labor-hour	0	$ 5.00

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	72	128
Machine-hours	300	68
Direct materials	$ 944	$ 1,120
Direct labor cost	$ 700	$ 1,020

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 32 units, what would be the unit product cost?