Parker & Co. expects overhead costs of $400,000 per year and direct production costs of $12 per unit. The estimated production activity for the 2010 accounting period is as follows: 1st Quarter 11,5000 units produced 2nd Quarter 9,000 units produced 3rd Quarter 8,250 units produced 4th Quarter 11,250 units produced The predetermined overhead rate based on units produced is (rounded to the nearest penny) is: (Points : 2) $0.75 per unit. $9.00 per unit. $34.80 per unit. $10.00 per unit