Perez Manufacturing Company produced 1,900 units of inventory in January Year 2. It expects to produce an additional 10,100 units during the remaining 11 months of the year. In other words, total production for Year 2 is estimated to be 12,000 units. Direct materials and direct labor costs are $83 and $57 per unit, respectively. Perez expects to incur the following manufacturing overhead costs during the Year 2 accounting period. Production supplies Supervisor salary $ 4,900 180,000 Depreciation on equipment Utilities 141,000 31,000 Rental fee on manufacturing facilities 285,100 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 1,900 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. Note: Round your answer to 2 decimal places. Predetermined overhead rate per unit Required A Required B > Perez Manufacturing Company produced 1,900 units of inventory in January Year 2. It expects to produce an additional 10,100 units during the remaining 11 months of the year. In other words, total production for Year 2 is estimated to be 12,000 units. Direct materials and direct labor costs are $83 and $57 per unit, respectively. Perez expects to incur the following manufacturing overhead costs during the Year 2 accounting period. Production supplies Supervisor salary Depreciation on equipment Utilities Rental fee on manufacturing facilities Required $ 4,900 180,000 141,000 31,000 285,100 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 1,900 units of product made in January. Complete this question by entering your answers in the tabs below. Required A Required B Determine the cost of the 1,900 units of product made in January. Indirect overhead costs Direct materials Direct labor Total Allocated Cost $ 0