Low Desert Pottery works 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:

Department

Molding Painting

Direct labor-hours 39,500 50,000

Machine-hours 85,000 31,000

Fixed manufacturing overhead cost $161,500 $450,000

Variable manufacturing overhead per machine-hour $3.00 -

Variable manufacturing overhead per direct labor-hour - $5.00

Department

Molding Painting

Direct labor-hours 75 130

Machine-hours 310 75

Direct materials$932$1,260Direct labor cost $720 $980

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 30 units, what would be the unit product cost?

Complete this question by entering your answers in the tabs below.

• Req 1

Compute the Predetermined Overhead Rates used in the Molding Department and the Painting Department.(Round your answers to 2 decimal places.)

Predetermined Overhead Rate

Molding Department $ per MH

Painting Department$ per DLH

Required 2

Compute the total overhead cost applied to Job 205.(Round "Predetermined overhead rate" to 2 decimal places. Round other intermediate calculations and final answers to the nearest dollar amount.)

Total overhead cost$

• Required 3A

What would be the total manufacturing cost recorded for Job 205?(Round "Predetermined overhead rate" to 2 decimal places. Round other intermediate calculations and final answers to the nearest dollar amount.)

Department

Molding Painting Total

Direct materials$ $ $ $

Direct labor $ $ $

Manufacturing overhead $ $ $

Total cost $ $ $

.Required 3b

If the job contained 30 units, what would be the unit product cost?(Round "Predetermined overhead rate" to 2 decimal places.Round other intermediate calculations to the nearest dollar amount. Round your final answer to 2 decimal places.)

Unit product cost$ per unit