Stoke Potteryworks makes a variety of pottery products that it sells to retailers. The company uses a joborder costing system in which predetermined overhead rates are used to apply manufacturing overhead cost to jobs. The predetermined overhead rate in the Moulding Department is based on machine-hours, and the rate in the Painting Department is based on direct labour cost. At the beginning of the year, the company’s management made the following estimates:

Required
1. Compute the predetermined overhead rate used during the year in the Moulding Department. Compute the rate used in the Painting Department.
2. Compute the total overhead cost applied to job 205.
3. What would be the total cost recorded for job 205? If the job contained 50 units, what would be the cost per unit?
4. At the end of the year, the records of Stoke Potteryworks revealed the following actual cost and operating data for all jobs worked on during the year:

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Direct labour-hours Machine-hours Direct materials cost Direct labour cost Manufacturing overhead cost Direct labour-hours Department Machine-hours Materials placed into production Direct labour cost Moulding 12,000 70,000 £510,000 130,000 602,000 Job 205 was started on 1 August and completed on 10 August. The company's cost records show the following information concerning the job: Painting 60,000 8,000 £650,000 420,000 735,000 Moulding 30 110 £470 290 Department Painting 85 20 £332 680