Mickey & Co. expects overhead costs of $17,000 per month and direct production costs of $28 per unit. The estimated production activity for the 2013 accounting period is as follows:

	1st Quarter	2nd Quarter	3rd Quarter	4th Quarter
Units produced	10,300	6,000	7,000	10,700

The predetermined overhead rate based on units produced is (rounded to the nearest penny) is:

a. $6.00 per unit.

b. $0.92 per unit.

c. $2.00 per unit.

d. $34.00 per unit.