Eaton Manufacturing Company produced 1, 900 units of inventory in January 2014. It expects to produce an additional 8, 500 units during the remaining 11 months of the year. In other words, total production for 2014 is estimated to be 10, 400 units. Direct materials and direct labor costs are exist83 and exist60 per unit, respectively. Eaton Company expects to incur the following manufacturing overhead costs during the 2014 accounting period. a. 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.) b. Determine the cost of the 1, 900 units of product made in January. (Do not round intermediate calculations.)