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		32,000			56,600
Machine-hours		81,000			35,000
Fixed manufacturing overhead cost	$	194,400		$	526,380
Variable manufacturing overhead per machine-hour	$	2.60			-
Variable manufacturing overhead per direct labor-hour		-		$	4.60

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			134
Machine-hours		360			67
Direct materials	$	944		$	1,260
Direct labor cost	$	710		$	990

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 40 units, what would be the unitproduct cost?