High Desert Potteryworks makes a variety of pottery productsthat it sells to retailers. The company uses a job-order costingsystem in which departmental predetermined overhead rates are usedto apply manufacturing overhead cost to jobs. The predeterminedoverhead rate in the Molding Department is based on machine-hours,and the rate in the Painting Department is based on directlabor-hours. At the beginning of the year, the company provided thefollowing estimates:

	Department
	Molding			Painting
Direct labor-hours		30,000			55,900
Machine-hours		84,000			35,000
Fixedmanufacturing overhead cost	$	218,400		$	531,050
Variablemanufacturing overhead per machine-hour	$	2.80			-
Variablemanufacturing overhead per direct labor-hour		-		$	4.80

Job 205 was started on August 1 and completed on August 10. Thecompany's cost records show the following information concerningthe job:

	Department
	Molding			Painting
Direct labor-hours		79			130
Machine-hours		320			67
Directmaterials	$	942		$	1,180
Direct laborcost	$	750		$	960

Required:

1. Compute the predetermined overhead rates used in the MoldingDepartment 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 Job205?

3-b. If the job contained 22 units, what would be the unitproduct cost?

Complete this question by entering your answersin the tabs below.

• Req 1
• Req 2
• Req 3A
• Req 3B

Compute the Predetermined Overhead Rates used in the MoldingDepartment and the Painting Department. (Round your answers to 2decimal places.)

	Predetermined OverheadRate MoldingDepartment per MH Painting Department perDLH

• Complete this question by entering your answersin the tabs below.

• Req 1
• Req 2
• Req 3A
• Req 3B

• Compute the total overhead cost applied to Job 205. (Round"Predetermined overhead rate" to 2 decimal places. Round otherintermediate calculations and final answers to the nearest dollaramount.)

  	Total overhead cost