Problem $2-19$ Multiple Predetermined Overhead Rates; Applying Overhead $[$LO$2-1,$ LO$2-2,$ LO$2-4]$

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:

$\backslash$table$[[,$Department$],[$Direct labor$-$hours,Molding,Painting,$],[$Machine$-$hours,$39,500,55,300,],[$Fixed manufacturing overhead cost,$$174,000,35,000,],[$Variable manufacturing overhead per,$$514,290,,],[$machine$-$hour,$2\mathrm{.}80,-,],[\backslash$table$[[$Variable manufacturing overhead per$],[$direct labor$-$hour$]],-$$$,4\mathrm{.}80,]]$

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

$\backslash$table$[[,$Department$],[,$MoldingPainting,$],[$Direct labor$-,84,132],[$hours$,380,72],[$Machine$-$hours,$$930,$$$1,240$