Patterson Glass Company makes glass globe paper weights for desks. The company uses a job-order cost system and predetermined overhead rates to apply manufacturing overhead cost to jobs. The predetermined overhead rate in the Fabrication Department is based on machine hours, and the rate in the Finishing Department is based on direct labor hours. At the beginning of the year, the companys management made the following estimates for the year:

	Fabrication Department	Finishing Department
Machine hours	62,000	21,000
Direct labor hours	22,500	32,500
Direct material cost	$310,000	$160,000
Direct labor cost	$225,000	$520,000
Fixed manufacturing overhead cost	$601,000	$210,000
Variable manufacturing overhead per machine hour	$1.55	--
Variable manufacturing overhead per direct labor hour	--	$1.50

Job 25 (the Christmas holiday special) was started on August 1 and completed on August 31. The companys cost records show the following information concerning the job:

	Fabrication Department	Finishing Department
Machine hours	235	60
Direct labor hours	80	95
Direct materials cost	$980	$775
Direct labor cost	$660	$815

Compute the predetermined overhead rate used during the year in the Fabrication Department. (Round to two decimal places.) Do the same for the Finishing Department. (Round to two decimal places.) Be careful to use the proper cost driver.

2. Compute the total overhead cost applied to Job 25 (in dollars and cents).

3. What would be the total cost recorded for Job 25? If Job 25 contained 35 units, what would be the unit product cost? If it contained 750 units, what would be the unit product cost? (Round to two decimal places.)