Franklin Manufacturing Company produced $3,100$ units of inventory in January Year $2.$ It expects to produce an additional $8,500$ units

during the remaining $11$ months of the year. In other words, total production for Year $2$ is estimated to be $11,600$ units. Direct materials

and direct labor costs are $$67$ and $$62$ per unit, respectively. Franklin expects to incur the following manufacturing overhead costs

during the Year $2$ accounting period.

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 $3,100$ units of product made in January.

Complete this question by entering your answers in the tabs below.

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.

Note: Round your answer to $2$ decimal places.