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 Painting 39,000 85,000 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- 52,800 33,000 $189,000 $199,000 $275,000 $512,000 $255,000 $480,480 $2.60 $4.60 hour 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 Molding 72 320 $934 $680 Painting 132 68 $1,160 $950