I am having trouble with Question 3-8 as my answer is $69.06 instead of the $73.78 in "check figure(3)". How do you solve the 3 questions at the bottom?

PROBLEM 3-8

Using Multiple Departments; Applying Overhead[LO2-CC4;LO3-CC5;LO7-CC14]

CHECK FIGURE(3)$73.78 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:

Moulding Painting

Direct labour-hours 12,000 60,000

Machine-hours 70,000 8,000

Direct materials cost $510,000 $650,000

Direct labour cost $130,000 $420,000

Manufacturing overhead cost $602,000 $735,000

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

Moulding Painting

Direct labour-hours 40 75

Machine-hours 90 25

Materials placed into production $480 $340

Direct labour cost $280 $660

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 contained50 units,what would be the cost per unit?