Rooney Manufacturing Company produced 1,800 units of inventory in January year 2. It expects to produce an additional 9,400 units during the remaining 11 months of the year. In other words, total production for year 2 is estimated to be 11,200 units. Direct materials and direct labor costs are $80 and $62 per unit, respectively. Rooney 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 $ 4,900 178,000 133,000 23,000 246,300 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 1,800 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 Required A Required B Determine the cost of the 1,800 units of product made in January. Allocated Cost Indirect overhead costs Direct materials Direct labor Total Required A Required B