Maureen Corporation estimated its overhead costs would be $23,100 per month except for January when it pays the $109,020 annual insurance premium on the manufacturing facility. Accordingly, the January overhead costs were expected to be $132,120 ($109,020 $23,100). The company expected to use 7,400 direct labor hours per month except during July, August, and September when the company expected 9,200 hours of direct labor each month to build inventories for high demand that normally occurs during the Christmas season. The company's actual direct labor hours were the same as the estimated hours The company made 3,700 units of product in each month except July, August, and September, which it produced 4,600 units each month. Direct labor costs were $24.80 unit, and direct materials costs were $11.80 per unit. Required: rate based on labor hours. (Round your answer to 2 a. Calculate a predetermined overhead direct decimal places.) Predetermined overhead rate per labor hour b. Determine the total allocated overhead cost for January, March, and August (Do not round intermediate calculations. Round your answers to the nearest whole dollar amount.) August March January Total allocated overhead cost c. Determine the cost per unit of product for January, March, and August (Do not round intermediate calculations. Round your answers to 2 decimal places.) January March August