Rochester Heating Systems, Inc. calculates its predetermined overhead rate on a quarterly basis. The following estimates were made for the current year. Quarterly Predetermined Overhead Estimated Estimated Rate (per Manufacturing Direct-Labor direct-labor Hours 25,000 Overhead hour) First quarter 75,000 Second 16,000 12,500 14,000 96,000 quarter Third quarter 37,500 Fourth 84,000 quarter Total $292,500 67,500 The firm's main product, part number SC71, requires $200 of direct material and 20 hours of direct labor per unit. The labor rate is $15 per hour 2. Determine the cost of one unit of part number SC71 if it is manufactured in February versus May. February May Total cost per unit