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 32,000 59,700 Machine-hours 88,000 31,800 Fixed manufacturing overhead cost $ 237,600 $ 531,330 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 Molding Painting Direct labor-hours 89 130 Machine-hours 340 70 Direct materials $ 930 $ 1,180 Direct labor cost $ 720 $ 1,000 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 26 units, what would be the unit product cost