igh Desert Potteryworks makes a variety of pottery products that it sells to retailers. The company uses ajoborder costing system in hich departmental predetermined overhead rates are used to apply manufacturing overhead cost to jobs. The predetermined verhead rate in the Molding Department is based on machinehours, and the rate in the Painting Department is based on direct labor ours. At the beginning ofthe year, the company provided the following estimates: Department Molding Painting Direct laborhours 39,000 51,?00 Machinehours 90,000 30,000 Fixed manufacturing overhead cost $ 279,000 $ 501,490 Variable manufacturing overhead per machine-hour 5 2.60 Variable manufacturing overhead per direct labor-hour $ 4.60 ob 205 was started on August1 and completed on August 10. The company's cost records show the following information concerning hejob: Department Molding Painting Direct laborhours 75 134 Machinehours 310 73 Direct materials 5 946 $ 1,120 Direct labor cost 5 690 S 1,010 equired: . Compute the predetermined overhead rates used in the Molding Department and the Painting Department. . Compute the total overhead cost applied to Job 205. a. What would be the total manufacturing cost recorded for Job 205? b. If theiob contained 28 units, what would be the unit product cost