Hardrock Company Uses Job Costing

Hardrock Company uses job costing. Hardrock Company has two departments, Sanding and Finishing. Manufacturing overhead is allocated based on direct labour cost in the Sanding Department and direct labour hours in the Finishing Department. The following additional information is available:

Actual data for completed Job No. 140 is as follows:

a. Compute the predetermined manufacturing overhead rate for the Sanding Department.
b. Compute the predetermined manufacturing overhead rate for the Finishing Department.
c. What is the total manufacturing overhead cost for Job. No. 140?
d. If Job No. 140 consists of 500 units of product, what is the average unit cost of this job?