Reference no: EM132915455

Question - 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 30,000 55,600

Machine-hours 82,000 39,000

Fixed manufacturing overhead cost $205,000 $522,640

Variable manufacturing overhead per machine-hour $2.80 -

Variable manufacturing overhead per direct labor-hour - $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:

Department Molding Painting

Direct labor-hours 89 126

Machine-hours 370 71

Direct materials $942 $1,280

Direct labor cost $730 $980

Required -

Compute the Predetermined Overhead Rates used in the Molding Department and the Painting Department.

Compute the total overhead cost applied to Job 205.

What would be the total manufacturing cost recorded for Job 205?

If the job contained 23 units, what would be the unit product cost?