High Desert Potteryworks makes a variety of pottery products that it sells to retailers such as Home Depot. The company uses a job-order costing system in which 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's management made the following estimates: Molding Painting
Direct labor-hours 12,000 60,000
Machine-hours 70,000 8,000
Direct materials cost $510,000 $650,000
Direct labor cost $130,000 $420,000
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:

Molding Painting
Direct labor-hours 30 84
Machine-hours 110 20
Materials placed into production $470 $332
Direct labor cost $325 $588

Required:
a. Compute the predetermined overhead rates used in the Molding Department and the Painting Department.
b. Compute the total overhead cost applied to Job 205.3-a. What would be the total manufacturing cost recorded for Job 205