Gaston Inc., has accumulated the following costs for job 45-TF at June 1. Direct materials $ 26,400 Direct labour ($14 per hr) $ 9,000 Manufacturing overhead $ 5,850 The company uses normal costing system and applies manufacturing overhead on the basis of direct labour costs. During June the company completed the job 45-TF by adding $4,000 for direct material and 200 direct labor hours. Hint! Be clear on dates and time frames. Use the information provided to answer the following questions: a) What is the predetermined overhead rate used by Gaston Inc.? (HINT -- what is the ratio of manufacturing overhead vs. direct labour dollars? Please express your answer as a percentage. 65 % b) What is the total cost of Job 45-TF on June 1? $ 158250 c) What is the total direct material cost for Job 45-TF's as of June 30? $ 30400 d) What is the total direct labour cost for Job 45-TF as of June 30? $ 128800 e) What is the total manufacturing overhead cost for Job 45-TF as of June 30? $ 5850 f) What is the total cost of Job 45-TF on June 30? $ 165050