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 cost. At the beginning of the year, the company's management made the following estimates:
Job 205 was started on August 1 and completed on August 10. The company's cost records show the following information concerning the job:
(c) What would be the total cost recorded for Job 205 ? If the job contained 50 units, what would be the unit product cost?