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Munoz Manufacturing Company produced 2,600 units of inventory in January, Year 2 . It expects to produce an additional 9,000 units during the remaining 11 months of the year. In other words, total production for year 2 is estimated to be 11.600 units. Direct materials and direct labor costs are $80 and $58 per unit, respectively. Munoz expects to incur the following manufacturing overhead costs during the year 2 accounting period Required a. Combine the individual overhead costs into a cost pool and calculate a predetermined overhead rate assuming the cost diver is number of units. b. Determine the cost of the 2,600 units of product made in January