Answer:
a. Manufacturing overhead rate - Department 100 = $57,500 / 4,000 hours = $14.375 per machine hours
Manufacturing overhead rate - Department 200 = $62,500/8,000 hours = $7.8125 per machine hours
b.  Journal Entries
S/N    Account Titles                         Debit           Credit
1       Inventory - Raw material          $110,000
              Account Payable                                     $110,000
2    Work in process                            $32,500
      Manufacturing overhead              $7,500
              Inventory - Raw materials                         $40,000
3    Work in process                            $52,500
      Manufacturing overhead              $11,000
               Materials control                                       $63,500
4      Manufacturing overhead            $17,250
                Leasehold payable                                    $16,250
                Utilities payable                                          $1,000
5.     WIP Control (14,375*800)            $11,500
                 Manufacturing overhead allocation         $11,500
c. Particulars                               Dep 100     Dep 200   Total
Direct materials                           $32,500     $13,500   $46,000
Direct labour                                $52,500     $13,500   $106,000
Manufacturing overhead             $35,750     $18,750   $54,500     
(11,000+7,500+16,250+1,000 
+9,000+4,750+3,750+1,250)
Total Cost of Job A                     $120,750   $85,750    $206,500