Rooney Manufacturing Company produced 1,600 units of inventory in January, Year 2. It expects to produce an additional 9,000 units during the remaining 11 months of the year. In other words, total production for year 2 is estimated to be 10,600 units. Direct materials and direct labor costs are $71 and $58 per unit, respectively. Rooney expects to incur the following manufacturing overhead costs during the year 2 accounting period. production supplies 5 5,500 Supervisor salary 189,000 Depreciation on equipment 132,000 Utilities 22,000 Rental fee on manufacturing facilities 176,100 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 1,600 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