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.? (What is the ratio between overhead and direct labour costs?) Please express your answer as a percentage. %

b) What is the total cost of Job 45-TF on June 1? $

c) What is the total direct material cost for Job 45-TF's as of June 30? $

d) What is the total direct labour cost for Job 45-TF as of June 30? $

e) What is the total manufacturing overhead cost for Job 45-TF as of June 30? $

f) What is the total cost of Job 45-TF on June 30? $

g) Gaston Inc. applies a markup of 40% to each of its jobs. Job 45-TF was finished on June 30th. What is the selling price of Job 45-TF? $