1. Hopkins Manufacturing has the following estimates for the next year for product costs: Item Amount (all are estimates) Supervisor Salaries $110,000 Depreciation Expense $205,000 (factory machines) Depreciation Expense $47,000 (factory building) Janitorial Expense $40,000 Packaging Expense $160,000 Indirect Materials (fasteners, $12,000 glue) Direct Materials Expenses $290,000 Direct Labor Expenses $710,000 a) Find the predetermined overhead cost driver rate to use for the year. The company uses direct labor hours as the cost driver, and estimates that direct labor cost is an average of $25 per hour. b) In January 2010, Hopkins Manufacturing builds a batch of 100 circuit breaker boxes, which takes $2,800 in direct materials, and $2,450 (100 hours) of direct labor. What is the product cost per unit