avadi Company makes a single product that is subject to wide seasonal variations in demand. The company uses a job-order costing system and computes predetermined overhead rates on a quarterly basis using the number of units to be produced as the allocation base. Its estimated costs, by quarter, for the coming year are given below:

	Quarter
	First		Second		Third		Fourth
Direct materials	$	160,000	$	80,000	$	40,000	$	120,000
Direct labor		80,000		40,000		20,000		60,000
Manufacturing overhead		230,000		206,000		194,000		?
Total manufacturing costs (a)	$	470,000	$	326,000	$	254,000	$	?
Number of units to be produced (b)		120,000		60,000		30,000		90,000
Estimated unit product cost (a