JenStar has 2 departments, Cutting and Finishing. The company uses a job order cost system and computes a predetermined overhead rate in each department. The Cutting Department bases its rate on machine hours, and the Finishing Department bases its rate on direct labor cost. At the beginning of the year, JenStar made the following estimates: Direct labor hours Machine hours Manufacturing overhead cost Direct labor cost. Cutting Finishing 5,500 26,000 60,000 5,500 360,000 3,570,000 53,000 210,000 Please make sure your final answer(s) are accurate to 2 decimal places. a) Compute the predetermined overhead rate to be used in the Cutting Department. Overhead rate = $ per machine hour b) Compute the predetermined overhead rate to be used in the Finishing Department. Overhead rate = $ per direct labor dollar c) Assume that the overhead rates that you calculated in parts a) and b) above are in effect. The job cost sheet for Job 435, which was started and completed during the year, showed the following: Direct labor hours Cutting | Finishing Machine hours 6 90 30 3 Manufacturing overhead cost 400 290 Direct labor cost 50 120 Compute the total overhead cost applied to Job 435. Total overhead cost = $