Baird Manufacturing Company produced 3,000 units of inventory in January, Year 2. It expects to produce an additional 9,700 units during the remaining 11 months of the year. In other words, total production for year 2 is estimated to be 12,700 units. Direct materials and direct labor costs are $75 and $61 per unit, respectively. Baird 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 $ 5,800 192,000 132,000 17,000 310,425 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 3,000 units of product made in January. Complete this question by entering your answers in the tabs below. Required Required A 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 Required A B Determine the cost of the 3,000 units of product made in January. Allocated Cost Indirect overhead costs Direct materials Direct labor Total