r Multiple Predetermined Overhead Rates; Applying Overhead LO2-1, LO2-2, LO2-4 High Desert Potteryworks 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: Direct labor-hours. Machine-hours... Fixed manufacturing overhead cost. Variable manufacturing overhead per machine-hour.. Variable manufacturing overhead per direct labor-hour... Department Molding Palting 12,000 60,000 70,000 8,000 $497,000 $615,000 $1.50 $2.00 Job 205 was started on August 1 and completed on August 10. The company's cost records show the following information concerning the job: Direct labor-hours.. Machine-hours.... Direct materials Direct labor cost Department Molding Painting 30 84 110 20 $770 $1,332 $525 $1,470