High Desert Potteryworks makes a variety of pottery products that it sells to retallers. 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:

Job 205 was started on August 1 and completed on August 10. The company's cost show the following information concerning the job:

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 28 units, what would be the unit product cost?

Direct labor-hours Machine-hours Fixed manufacturing overhead cost Variable manufacturing overhead per machine-hour Variable manufacturing overhead per direct labor-hour Department Molding Painting 37,500 50,700 81,000 38,000 $170, 100 $486,720 $ 2.60 4.60 Direct labor-hours Machine-hours Direct materials Direct labor cost Department Molding Painting 85 127 310 67 $ 940 $1,120 $ 710 $1,020 Predetermined Overhead Rate Molding Department Painting Department per MH per DLH Total overhead cost R Department Molding Painting Total Direct materials Direct labor Manufacturing overhead Total cost Unit product cost per unit