Perez Manufacturing Company produced 1,500 units of inventory in January 2018. It expects to produce an additional 10,300 units during the remaining 11 months of the year. In other words, total production for 2018 is estimated to be 11,800 units. Direct materials and direct labor costs are $65 and $62 per unit, respectively. Perez expects to incur the following manufacturing overhead costs during the 2018 accounting period: Production supplies Supervisor salary Depreciation on equipment Utilities Rental fee on manufacturing facilities $ 6,600 173,000 125,000 33,000 270,100 Required a. Combine the individual overhead costs into a cost pool and calculate a predetermined overhead rate assuming the cost driver is number of units. b. Determine the cost of the 1,500 units of product made in January. Complete this question by entering your answers in the tabs below. Required A Required B Combine the individual overhead costs into a cost pool and calculate a predetermined overhead rate assuming the cost driver is number of units. (Round your answer to 2 decimal places.) Predetermined overhead rate per unit Required A Required B Determine the cost of the 1,500 units of product made in January. (Do not round intermediate calculations.) January Indirect overhead costs Direct materials Direct labor Total