Laydown Industries uses a job-order costing system. It has two departments that manufactures the product, Cutting and Finishing. The company produces unique Christmas ornaments that are shaped in the Cutting department and then have a special coating in the Finishing department. The company calculates a pre-determined overhead rate in each department. The Cutting department bases its rate on machine-hours and the Finishing department bases its rate on direct labour cost($). At the beginning of 2024, the company made the following estimates: Factory Overhead Machine Hours Direct Labour Hours Direct Labour Cost Cutting $360,000 48,000 Finishing $ 486,000 6,000 $ 50,000 5,000 30,000 $ 270,000 The following information was available for Job No. 210, which was started and completed during the month of March: Job No. 210 Cutting Finishing Direct Material $ 500 $ 310 Direct Labour Cost $ 70 $ 150 Direct Labour Hours 6 20 Machine Hours 80 4 REQUIRED: a) Calculate the pre-determined overhead rate for each department. b) If Job No. 210 represented a total of 500 units, what is the total cost per unit?