Mirka 20-101-320 Base Cut 9 in. x 11 in. Finishing Sheet, 320 Grit, Qty. 50 BaseCut by Mirka is a an economical abrasive that offers the characteristics of superior Design, production processes and materials. BaseCut makes an aggressive initial cut and thanks to its durability has a long working lifespan that reduces cost. The BaseCut is ideally suited for a wide variety of applications, including wood, composites and more. Coarser Grits Recommended For: Sanding of Putty and Removing Lacquer.