Problem 2-19 Multiple Predetermined Overhead Rates; Applying Overhead [LO2-1, LO2-2, LO2-4) 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: artment Direct labor-hours Machine-hours Fixed manufacturing overhead cost Variable manufacturing overhead per nachine-hour Variable manufacturing overhead per direct labor-hour Molding Painting 33,000 56,800 82,00038,000 $188,600 $545,280 $ 2.40 $4.40 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 MoldingPainting 86 350 132 72 Direet labor-hours Machine-hours Direct materials Direct labor cost 934 $1,200 750 990 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 35 units, what would be the unit product cost