Benson Manufacturing Company produced $3,000$ units of inventory in January Year $2.$ It expects to produce an additional $9,800$ units

during the remaining $11$ months of the year. In other words, total production for Year $2$ is estimated to be $12,800$ units. Direct materials

and direct labor costs are $$71$ and $$53$ per unit, respectively. Benson 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.

b$.$ Determine the cost of the $3,000$ units of product made in January.