Fanning Manufacturing Company produced 2,700 units ofinventory in January, Year 2. It expects to produce an additional 9,000 units during the remaining 11 months ofthe year. In other words, total production for year 2 is estimated to be 11,700 units. Direct materials and direct labor costs are $79 and $61 per unit, respectively Fanning expects to incur the following manufacturing overhead costs during the year 2 accounting period. Production supplies $ 6,800 Supervisor salary 175,000 Depreciation on equipment 127,000 Utilities 35,000 Rental fee on manufacturing facilities 285,075 I Required 3. 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 2,700 units of product made in January. 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.) $ Required A Required B Determine the cost of the 2,700 units of product made in January. Indirect overhead costs - Direct materials - Direct labor - _