Benson Manufacturing Company produced $1,500$ units of inventory in January Year $2.$ It expects to produce an additional $8,600$ units during the remaining $11$ months of the year. In other words, total production for Year $2$ is estimated to be $10,100$ units. Direct materials and direct labor costs are $$73$ and $$52$ per unit, respectively. Benson expects to incur the following manufacturing overhead costs during the Year $2$ accounting period.

Production supplies $ $5,600$

Supervisor salary $174,000$

Depreciation on equipment $124,000$

Utilities $18,000$

Rental fee on manufacturing facilities $208,650$

Required

Combine the individual overhead costs into a cost pool and calculate a predetermined overhead rate assuming the cost driver is number of units.

Determine the cost of the $1,500$ units of product made in January.