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Predetermined Manufaturing Overhead RatesA company has two Departments, X and Y. Manufacturing overhead is allocated based on direct labor cost in Department X and direct labor hours in Department Y. The following additional information is available:Estimated Amounts Department X Department YDirect labor cost $249,600 $427,500Direct labor hours 24,960 45,000Manufacturing overhead costs $312,000 $256,500Actual data for completed Job No. 140 is as follows:Department X Department YDirect materials requisitioned $23,700 $48,600Direct labor cost ,400 $38,800Direct labor hours 4,300 3,800a) Compute the predetermined manufacturing overhead rate for Department X.b) Compute the predetermined manufacturing overhead rate for Department Y.c) What is the total manufacturing overhead cost for Job No. 140?d) If Job No. 140 consists of 350 units of product, what is the average unit cost of this job?