Adams Manufacturing Company produced 3,200 units of inventory in January, Year 2. It expects to produce an additional 10,300 units during the remaining 11 months of the year. In other words, total production for year 2 is estimated to be 13,500 units. Direct materials and direct labor costs are $68 and $57 per unit, respectively. Adams expects to incur the following manufacturing overhead costs during the year 2 accounting period. Production supplies Supervisor salary Depreciation on equipment Utilities Rental fee on manufacturing facilities $ 6,800 183,000 134,000 28,000 350,200 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 3,200 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 Determine the cost of the 3,200 units of product made in January. Indirect overhead costs Direct materials Allocated Cost Direct labor Total $ < Required A Requ