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High Desert Potteryworks makes a variety of pottery products that it sells to retailers. The...

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Accounting

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 laborhours. At the beginning of the year, the company provided the following estimates:
\table[[,Department,],[Direct labor-hours,34,500,Painting],[Machine-hours,81,000,52,300],[Fixed manufacturing overhead cost,$234,900,$486,000
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