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 pre-determined overhead rates are used to apply manufacturing overhead costs to jobs. The POHR in the Moulding Department is based on Machine Hours and the rate in the Painting Department is based on direct labour cost. At the beginning of the year, the company's management made the following estimates: Departments Direct Labour Hours Machine Hours Direct Materials Costs Direct Labour Cost Manufacturing Overhead Cost Moulding 12,000 70,000 $510,000 $130,000 $602,000 Painting 60,000 8,000 $650,000 $420,000 $735,000 Job 305 was started on August 1" and completed on August 10th. The company's cost records show the following information concerning the job: Departments Moulding Painting Direct Labour Hours 40 75 Machine Hours 90 25 Materials placed into production $480 $340 Direct Labour Cost $280 $660 Required: a. Compute the POHR used during the year in the Moulding Department. Also, compute the rate used in the Painting Department. b. Compute the total overhead cost applied to Job 205. c. What would be the total cost recorded for Job 2057 If the job contained 50 units, what would the cost be per unit? d. At the end of the year, the records of High Desert Potteryworks revealed the following actual cost and operating data for all jobs worked on during the year: Departments Direct Labour Hours Machine Hours Direct Materials Costs Direct Labour Cost Manufacturing Overhead Cost Moulding 11,000 68,000 $430,000 $108,000 $620,000 Painting 61,000 8,800 $680,000 $436,000 $705,000 What was the amount of under or over applied overhead for each department at the end of the year