Infinity Corp. uses job costing with 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: Estimated amounts Sanding Dept. Finishing Dept. Direct labour cost $875.000 5725.000 Direct labour hours 25,000 50,000 Manufacturing overhead costs $670.000 $540,000 Actual data for completed Job No. B-1082 is as follows: Actual amounts Sanding Dept. Finishing Dept. Direct materials requisitioned $185.000 $204,000 Direct labour cost $275.000 $185.000 Direct labour hours 4.000 3,000 1. Compute the predetermined manufacturing overhead rate for the Sunding Department 2. Compute the predetermined manufacturing overhead rate for the Finishing Department 3. What is the total manufacturing overhead cost for Job. No. B-10827 4. If Job. No. B-1082 consists of 400 units of product, what is the average unit cost of this job