Adams Manufacturing Company produced $1,600$ units of inventory in January Year $2.$ It expects to produce an additional $9,100$ units during the remaining $11$ months of the year. In other words, total production for Year $2$ is estimated to be $10,700$ units. Direct materials and direct labor costs are $$71$ and $$54$ per unit, respectively. Adams expects to incur the following manufacturing overhead costs during the Year $2$ accounting period.

Production supplies $ $6,000$

Supervisor salary $186,000$

Depreciation on equipment $134,000$

Utilities $25,000$

Rental fee on manufacturing facilities $213,425$

Required

Combine the individual overhead costs into a cost pool and calculate a predetermined overhead rate assuming the cost driver is number of units.

Determine the cost of the $1,600$ units of product made in January.