Franklin Manufacturing Company produced 1,800 units of Inventory in January, Year 2. It expects to produce an additional 10,400 units during the remaining 11 months of the year. In other words, total production for year 2 is estimated to be 12,200 units. Direct materials and direct labor costs are $67 and $59 per unit, respectively, Franklin 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 $ 5,100 175,000 133,000 19,000 284,000 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 1,800 units of product made in January Required A Required B Determine the cost of the 1,800 units of product made in January. Allocated Cost Indirect overhead costs Direct materials Direct labor Total