High Desert Potteryworks makes a varlety 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 records show the following Information concerning

the job:

Required:

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

$3-$b$.$ If the job contained $32$ units, what would be the unit product cost?