Finch Manufacturing Company produced 2,600 units of inventory in January. Year 2. It expects to produce an additional 9,100 units during the remaining 11 months of the year. In other words, total production for year 2 is estimated to be 11,700 units. Direct materials and direct labor costs are $66 and $58 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 Required $ 5,300 178,000 127,000 23,000 292,650 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 2,600 units of product made in January.