2 Walton Manufacturing Company produced 2,400 units of inventory in January 2018. it expects to produce an additional 9.200 units during the and direct labor costs are $83 and $70 per unit, respectively. Walton expects to incur the following during the 2018 accounting perlod 11 months of the year. In other words, total production for 2018 is estimated to be 11,600 units. Direct materials points 6,800 73,000 135 20,000 242,300 Depreelation on equipeent Peint ReferencesRequired a. Combine the individual overhead costs into a cost pool and calculate a predetermined overhead rate assuming the cost driver is r of units. b. Determine the cost of the 2,400 units of product made in Januany