Quarter $324, 800 $162, 400 Direct materials Direct labor 162, 400 394, 400 371, 200 $881, 600 $614, 800 58, ooo 29, ooo F irst 649, 600 324, 800 440, 800 $1, 415, 200 116, ooo 12. 20 Second Third Manufacturing overhead Total manufacturing costs Nurnber of Inits to be produced Estimated Init product cost F ourth 487, 200 243, 600 417, 600 $1, 148, 400 87, ooo 13. 20 Management finds the variation in unit product costs to be confusing and difficult to work with. It has been suggested that the problem lies with manufacturing overhead, since it is the largest element of cost. Accordingly, you have been asked to find a more appropriate way of assigning manufacturing overhead cost to units of product. After some analysis, you have determined that the company's overhead costs are mostly fixed and therefore show little sensitivity to changes in the level of production. Required: 1. Calculate the predetermined overhead rate based on units and direct labour? (Round your "per unit"