Baird Manufacturing Company produced 1,200 units of inventory in January Year 2. It expects to produce an additional 9,600 units during the remaining 11 months of the year. In other words, total production for Year 2 is estimated to be 10,800 units. Direct materials and direct labor costs are $70 and $53 per unit, respectively. Baird expects to incur the following manufacturing overhead costs during the Year 2 accounting period. 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. D. Determine the cost of the 1,200 units of product made in January. Complete this question by entering your answers in the tabs below. Combine the individual overhead costs into a cost pool and calculate a predetermined overhead rate assuming the cost driver is number of units. Note: Round your answer to 2 decimal places. b. Determine the cost of the 1,200 units of product made in January. Complete this question by entering your answers in the tabs below. Determine the cost of the 1,200 units of product made in January