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 MoldingPainting Direct labor-hours 33,000 53,300 Machine-hours 81,000 35,000 Fixed manufacturing overhead cost$178,200 $506,350 Variable manufacturing overhead per machine-hour$2.60 - Variable manufacturing overhead per direct labor-hour - $4.60

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 MoldingPainting Direct labor-hours 72 134 Machine-hours 340 68 Direct materials$940 $1,280 Direct labor cost$720 $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 39 units, what would be the unit product cost?

Req 1

Compute the Predetermined Overhead Rates used in the Molding Department and the Painting Department. (Round your answers to 2 decimal places.)

Predetermined Overhead RateMolding Department per MHPainting Department per DLH

Req 2

Compute the total overhead cost applied to Job 205. (Round "Predetermined overhead rate" to 2 decimal places. Round other intermediate calculations and final answers to the nearest dollar amount.)

Total overhead cost

Req 3A

What would be the total manufacturing cost recorded for Job 205? (Round "Predetermined overhead rate" to 2 decimal places. Round other intermediate calculations and final answers to the nearest dollar amount.)

Department MoldingPaintingTotalDirect materials Direct labor Manufacturing overhead Total cost

Req 3B

If the job contained 39 units, what would be the unit product cost? (Round "Predetermined overhead rate" to 2 decimal places. Round other intermediate calculations to the nearest dollar amount. Round your final answer to 2 decimal places.)

Unit product cost per unit