Baird Manufacturing Company produced 2,100 units of inventory in January 2018. It expects to produce an additional 10,200 units during the remaining 11 months of the year. In other words, total production for 2018 is estimated to be 12,300 units. Direct materials and direct labor costs are $80 and $71 per unit, respectively. Baird expects to incur the following manufacturing overhead costs during the 2018 accounting period: Production supplies Supervisor salary Depreciation on equipment Utilities $ 6,300 185,000 139,000 20,000 301,600 Rental fee on manufacturing facilities 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