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: Department
Molding Painting
Direct labor-hours 12,000 60,000
Machine-hours 70,000 8,000
Fixed manufacturing overhead cost $ 497,000 $ 615,000
Variable manufacturing overhead per machine-hour $ 1.50 -
Variable manufacturing overhead per direct labor-hour - $ 2.00

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

Department
Molding Painting
Direct labor-hours 30 84
Machine-hours 110 20
Direct materials $ 770 $ 1,332
Direct labor cost $ 525 $ 1,470

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 50 units, what would be the unit product cost?