Mickey & Co. expects overhead costs of $26,250 per month and direct production costs of $27 per unit. The estimated production activity for the 2013 accounting period is as follows:

	1st Quarter	2nd Quarter	3rd Quarter	4th Quarter
Units produced	10,200	7,500	7,200	10,100

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

$0.76 per unit

$1.33 per unit

$36.00 per unit

$9.00 per unit