Rooney Manufacturing Company produced 2,300 units of inventory in January, Year 2. It expects to produce an additional 9,300 units during the remaining 11 months of the year. In other words, total production for year 2 is estimated to be 11,600 units. Direct materials and direct labor costs are $75 and $54 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 $ 5,500 182,000 137,000 33,000 234,100 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 2,300 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