Problem $3-21($Algo$)$ Multiple Predetermined Overhead Rates; Applying Overhead $[$LO$3-1,$ LO$3-2,$ LO$3-4]$

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:

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:

Compute the predetermined overhead rates used in the Molding Department and the Painting Department.

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 $28$ units, what would be the unit product cost?