Owly Corporation's Customs department uses a job-order costing system with overhead applied on the basis of number of units produced. For the year, the Customs department estimated overhead cost of $400,000 and estimated a production of 20,000 custom units. During the 18 month of the year, Owly's Customs department worked on 3 jobs and recorded the following: Direct Materials Used Direct Labour Cost Units Produced Job 456 $43,000 $15,000 1,250 Job 461 $58,000 $24,000 500 Job 462 $27,000 $15,000 250 Job 462 was completed and sold. Job 456 was completed but not yet sold. Job 461 is still in process. a. What was the Customs department's estimated overhead cost for the year? [5 marks] b. What was the Customs department's estimated total amount of allocation base for the year? [5 marks] c. What was the Customs department's predetermined rate? [5 marks] d. What was the applied overhead for Job 461? [5 marks] e. What is the end of the month Works in Process balance for Owly's Customs department? (5 marks]