Eaton Manufacturing Company produced 2,600 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 11,300 units. Direct materials and direct labor costs are $80 and $56 per unit, respectively. Eaton Company expects to incur the following manufacturing overhead costs during the 2014 accounting period. Production supplies $ 4,900 Supervisor salary 178,000 Depreciation on equipment 126,000 Utilities 24,000 Rental fee on manufacturing facilities 266,000

b.	Determine the cost of the 2,600 units of product made in January. (Do not round intermediate calculations.) indirect overhead costs- direct materials- direct labor- total- I figured the overhead rate is 53.00. Do I multiply the direct materials of 80 and 53 to receive the answer?