Rundle Manufacturing estimated its product costs and volume of production for Year 3 by quarter as follows. First Second Third Fourth Quarter Quarter Quarter Quarter Direct raw materials $ 85,5ee $ 45,500 $125, see $ 65,5ee Direct labor 51,300 27,300 75,300 39,3ee Manufacturing overhead 91,000 135, eee 171,eee 163,280 Total production costs $227,800 $207,800 $371,800 $268,089 Expected units produced 17,100 9,100 25,100 13,100 Rundle Company sells a souvenir item at various resorts across the country. Its management uses the product's estimated quarterly cost to determine the selling price of its product. The company expects a large variance in demand for the product between quarters due to its seasonal nature. The company does not expect overhead costs, which are predominately fixed, to vary significantly as to production volume or with amounts for previous years. Prices are established by using a cost-plus pricing strategy. The company finds variations in short-term unit cost confusing to use. Unit cost variations complicate pricing decisions and many other decisions for which cost is a consideration Required a. Based on estimated total production cost, determine the expected quarterly cost per unit for Rundle's product. b-1. Calculate the predetermined overhead rate. b-2. Calculate the unit cost per quarter based on the predetermined overhead rate. Complete this question by entering your answers in the tabs below. Req A Req B1 Req B2 Calculate the predetermined overhead rate. (Round your answer to 2 decimal places.) Predetermined overhead rate per unit Complete this question by entering your answers in the tabs below. Req A Req B1 Reg B2 Calculate the unit cost per quarter based on the predetermined overhead rate. (Round your intermediate calculations and final answers to 2 decimal places) First Quarter Second Quarter Third Quarter Fourth Quarter Cost per unit