Adams Manufacturing Company produced 2,100 units of inventory in January 2018. It expects to produce an additional 8,400 units during the remaining 11 months of the year. In other words, total production for 2018 is estimated to be 10,500 units. Direct materials and direct labor costs are $73 and $53 per unit, respectively. Adams expects to incur the following manufacturing overhead costs during the 2018 accounting period: $ Production supplies Supervisor salary Depreciation on equipment Utilities Rental fee on manufacturing facilities 6,600 179,000 137,000 34,000 184,150 Required a. Combine the individual overhead costs into a cost pool and calculate a predetermined overhead rate assuming the cost driver is number of units. b. Determine the cost of the 2,100 units of product made in January. Complete this question by entering your answers in the tabs below. Required A Required B Combine the individual overhead costs into a cost pool and calculate a predetermined overhead rate assuming the cost driver is number of units. (Round your answer to 2 decimal places.) Predetermined overhead rate per unit Required A Required B > Required A Required B Determine the cost of the 2,100 units of product made in January. (Do not round intermediate calculations.) January Indirect overhead costs Direct materials Direct labor Total