Problem 3-19 (Algo) Multiple Predetermined Overhead Rates; Applying Overhead [LO3-1, LO3-2, LO3-4] 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: Direct labor-hours Machine-hours Fixed manufacturing overhead cost Variable manufacturing overhead per machine-hour Department Molding Painting 31,000 54,600 34,000 $180,400 $475,020 2.80 $ Variable manufacturing overhead per direct labor-hour 82,000 $ 4.80 Job 205 was started on August 1 and completed on August 10. The company's cost records show the following Information concerning the job: Direct labor-hours Machine-hours Direct materials Direct labor cost Department Molding Painting 78 380 133 74 $ 944 $1,200 $750 $1,010 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 37 units, what would be the unit product cost?