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: 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 36,500 53,100 89,000 32,000 $213,600 $531,000 $ 2.40 $ 4.40 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 MoldingPainting Direct labor-hours 132 Machine-hours 370 Direct materials $ 948 $1,300 Direct labor cost 77 70 $ 740 $ 970 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 38 units, what would be the unit product cost? Predetermined Overhead Rate Molding Department Painting Department per MH per DLH Total overhead cost Department Molding Painting Total Direct materials Direct labor Manufacturing overhead Total cost 2 Pa 2 Unit product cost per unit