Millstone Co. (Millstone) uses job costing. Millstone has 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 budgeted for the current fiscal year: Sanding Finishing Estimated amounts department department Direct labour cost $250,000 $450,000 Direct labour hours 26,000 50,000 Manufacturing overhead costs $350,000 $275,000 Job #140 was completed in the current fiscal year and actual data was as follows: Actual amounts Direct materials requisitioned Direct labour cost Direct labour hours Sanding Finishing department department $25,000 $50,000 $36,000 $42,000 4,500 4,000 Required: a) Determine the predetermined manufacturing overhead rate for the Sanding department. (1 mark) b) Determine the predetermined manufacturing overhead rate for the Finishing department. (1 mark) c) Determine the total manufacturing overhead cost for Job #140. (2.5 marks) d) If Job #140 consists of 400 units of product, determine the average unit cost of this job