Perez Manufacturing Company produced 2,000 units of inventory in January year 2. It expects to produce an additional 10,400 units during the remaining 11 months of the year. In other words, total production for year 2 is estimated to be 12,400 units. Direct materials and direct labor costs are $70 and $61 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 $ 4,900 185,000 143,000 17,000 301,100 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 2,000 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 > Perez Manufacturing Company produced 2,000 units of inventory in January year 2. It expects to produce an additional 10,400 units during the remaining 11 months of the year. In other words, total production for year 2 is estimated to be 12,400 units. Direct materials and direct labor costs are $70 and $61 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 $ 4,900 185,000 143,000 17,000 301,100 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 2,000 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 2,000 units of product made in January. Indirect overhead costs: Direct materials Direct labor Total Allocated Cost