Eaton Manufacturing Company produced 2.200 units of inventory in January 2014 It expects to produce an additional 8.700 units during the remaining 11 months of the year In other words, total production for 2014 is estimated to be 10, 900 units Direct materials and direct labor costs are S83 and $55 per unit respectively Eaton Company expects to incur the following manufacturing overhead costs during the 2014 accounting period. 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.) Determine the cost of the 2.200 units of product made m January (Do not round intermediate calculations.)