Jacarda Company makes a composting bin that is subject to wide seasonal variations in demand. Unit product costs are computed on a quarterly basis by dividing each quarter's manufacturing costs (materials, labour, and overhead) by the quarter's production in units. The company's estimated costs, by quarter, for the coming year are given below:

Quarter First Second Third Fourth Direct materials $ 501,600 $250,800 $ 125,400 $ 376,200 Direct labour 250,800 125,400 62,700 188,100 Manufacturing overhead 347,700 302,100 279,300 324,900 Total manufacturing costs $1,100,100 $ 678,300 $ 467,400 $889,200 Number of units to be produced 114,000 57,000 28,500 85,500 Estimated unit product $ 9.65 16.40 10.40 cost $ 11.90 $ $Predetermined overhead rate-unit of product per unit Predetermined overhead rate-basis on direct labour cost %