Finch Manufacturing Company produced 2,200 units of inventory in January, Year 2. It expects to produce an additional 9,200 units during the remaining 11 months of the year. In other words, total production for year 2 is estimated to be 11,400 units. Direct materials and direct labor costs are $76 and $66 per unit, respectively. Finch expects to incur the following manufacturing overhead costs during the year 2 accounting period. Production supplies Supervisor salary Depreciation on equipment Utilities Rental fee on manufacturing facilities $ 5,300 182,000 132,000 29,000 261,600 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 2,200 units of product made in January. 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 Determine the cost of the 2,200 units of product made in January. Allocated Cost Indirect overhead costs Direct materials Direct labor Total