High Desert Potteryworks makes a variety of pottery products that it sells to retailers. The company$$s job$-$order costing system uses departmental predetermined overhead rates 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 $36,50052,600$

Machine$-$hours $85,00037,000$

Fixed manufacturing overhead cost $ $195,500$ $ $462,880$

Variable manufacturing overhead per machine$-$hour $ $2\mathrm{.}600$

Variable manufacturing overhead per direct labor$-$hour $0$ $ $4\mathrm{.}60$

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 $84129$

Machine$-$hours $39071$

Direct materials $ $946$ $ $1,200$

Direct labor cost $ $720$ $ $960$

Required:.

$3-$a$.$ What would be the total manufacturing cost recorded for Job $205?$

$3-$b$.$ If the job contained $37$ units, what would be its unit product cost?