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

Estimated amounts	Sanding Dept.	Finishing Dept.
Direct labor cost	$250,000	$500,000
Direct labor hours	32,000	50,000
Manufacturing overhead costs	$400,000	$250,000

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

Actual amounts	Sanding Dept.	Finishing Dept.
Direct materials requisitioned	$90,000	$45,000
Direct labor cost	$50,000	$40,000
Direct labor hours	7,000	5,000

Compute the predetermined manufacturing overhead rate for the Sanding Department.

Compute the predetermined manufacturing overhead rate for the Finishing Department.

What is the total manufacturing overhead cost for Job. No. 140?

If Job No. 140 consists of 500 units of product, what is the average unit cost of this job?