Exercise 4-4A Pooling overhead cost LO 4-2 Walton Manufacturing Company produced 2,500 units of inventory in January 2018. It expects to produce an additional 8,600 units during the remaining 11 months of the year. In other words, total production for 2018 is estimated to be 11,100 units. Direct materials and direct labor costs are $79 and $62 per unit, respectively. Walton expects to incur the following manufacturing overhead costs during the 2018 accounting period: Production supplies Supervisor salary Depreciation on equipment Utilities $ 5,900 185,000 125,000 17,000 244,300 Rental fee on manufacturing facilities 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 2,500 units of product made in January. Complete this question by entering your answers in the tabs below. Required A Required B 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.) Predetermined overhead rate per unit