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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:

Department
Molding Painting
Direct labor-hours 31,000 56,000
Machine-hours 83,000 33,000
Fixed manufacturing overhead cost $ 190,900 $ 520,800
Variable manufacturing overhead per machine-hour $ 3.00 -
Variable manufacturing overhead per direct labor-hour - $ 5.00

Job 205 was started on August 1 and completed on August 10. The company's cost records show the following information concerning the job:

Department
Molding Painting
Direct labor-hours 84 130
Machine-hours 400 67
Direct materials $ 938 $ 1,140
Direct labor cost $ 750 $ 970

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 26 units, what would be the unit product cost?

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