Jordan Manufacturing estimated its product costs and volume of production for Year 3 by quarter as follows. Direct raw materials Direct labor Manufacturing overhead Total production costs Expected units produced First Quarter $ 84,000 50,400 88,000 $ 222,400 Second Quarter $ 44,000 26,400 132,000 $202,400 8,800 Third Quarter $ 124,000 74,400 168,000 $366,400 Fourth Quarter $ 64,000 38,400 142,880 $245,280 16,800 24,800 12,800 Jordan Company sells a souvenir item at various resorts across the country. Its management uses the product's estimated quarterly cost to determine the selling price of its product. The company expects a large variance in demand for the product between quarters due to its seasonal nature. The company does not expect overhead costs, which are predominately fixed, to vary significantly as to production volume or with amounts for previous years. Prices are established by using a cost-plus pricing strategy. The company finds variations in short-term unit cost confusing to use. Unit cost variations complicate pricing decisions and many other decisions for which cost is a consideration. Required a. Based on estimated total production cost, determine the expected quarterly cost per unit for Jordan's product. b-1. Calculate the predetermined overhead rate. b-2. Calculate the unit cost per quarter based on the predetermined overhead rate. Complete this question by entering your answers in the tabs below. Req A Req B1 Req B2 Based on estimated total production cost, determine the expected quarterly cost per unit for Jordan's product. (Round your answers to 2 decimal places.) Second Quarter Third Quarter First Quarter per unit Fourth Quarter per unit Estimated cost per unit per unit Complete this question by entering your answers in the tabs below. Reg A Req B1 Req B2 Calculate the predetermined overhead rate. (Round your answer to 2 decimal places.) Predetermined overhead rate per unit Complete this question by entering your answers in the tabs below. Req A Req B1 Req B2 ----------- Calculate the unit cost per quarter based on the predetermined overhead rate. (Round your intermediate calculations and final answers to 2 decimal places.) First Quarter Second Quarter Third Quarter Fourth Quarter Cost per unit