Allocate overhead costs to each month using the overhead rate computed in Requirement a. Month Allocated Cost January February March April Total Calculate a predetermined overhead rate based on the number of units of product expected to be made during the first four months of the year. Predetermined overhead rate per unit Calculate the total cost per unit for each month using the overhead allocated in Requirement b. Month Number of units Expected cost Overhead Direct costs Total cost Cost per unit January February March April 4,700 7,900 4,800 6,900