High Desert Potteryworks produces a variety of pottery items that it sells to retailers. The company uses a work order costing system in which department-predetermined overhead rates are used to apply production overhead costing to jobs. The predetermined overhead rate in the Molding Department is based on machine-hours and in the Paint Department direct labor-hours. The company made the following forecasts at the beginning of the year:

	Department
	molding	Table
Direct working hours	34,000	55,600
machine-clock	87,000	36,000
Fixed overhead cost of production	261,000 $	505,960 $
Variable production load per machine-hour	$2.60	0
Variable production load per direct labor-hour	0	$4.60

Work 205 began on August 1 and was completed on August 10. The company's cost records show the following business-related information:

	Department
	molding	Table
Direct working hours	74	127
machine-clock	380	68
Direct materials	940 dollars	$1,280
direct labor cost	730 dollars	990 dollars

Necessary:

1. Calculate the predetermined overhead rates used in the Molding Department and the Painting Department.

2. Calculate the total overhead applied to Job 205.

3 A. What would be the total production cost recorded for Job 205?

3-b. If the job contains 24 units, what would be the unit product cost?