CHECK FIGURE $(3)\backslash (\backslash$$ $70\mathrm{.}44\backslash )$ per unit High Desert Potteryworks makes a variety of pottery products that it sells to retailers, such as Home Depot. The company uses a job$-$order 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: Systems Design: Job$-$Order Costing Job $205$ was started on August $1$ and completed on August $10.$ The company's cost records show the following information concerning the job: 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 High Desert Potteryworks revealed the following actual cost and operating data for all jobs worked on during the year: What was the amount of under$-$ or overapplied overhead in each department at the end of the year?