12) Gadgets Company has two departments, X and Y. Manufacturing overhead is allocated based on direct labor cost in Department X and direct labor hours in Department Y. The following additional information is available:

Estimated Amounts	Department X	Department Y
Direct labor cost	$249,600	$427,500
Direct labor hours	24,960	45,000
Manufacturing Overhead Costs	$312,000	$256,500

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

	Department X	Department Y
Direct Materials Requisitioned	$23,700	$48,600
Direct labor cost	$34,400	$38,800
Direct labor hours	4,300	3,800

a) Compute the predetermined manufacturing overhead rate for Department X.

b) Compute the predetermined manufacturing overhead rate for Department Y.

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

d) If Job No. 140 consists of 350 units of product, what is the average unit cost of this job?