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 Department Molding 36,000 85,000 $297,500 Painting 55,300 37,000 $ $53,000 $ 2.20 $ 4.20 Variable manufacturing overhead per direct labor-hour 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 Required: Department Molding 71 380 $ 934 Painting 131 68 $ 1,140 $ 690 $ 1,010 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 23 units, what would be the unit product cost?