Stuart Manufacturing Company produced 1,700 units of inventory in January, Year 2 . It expects to produce an additional 10,000 units during the remaining 11 months of the year. In other words, total production for year 2 is estimated to be 11,700 units. Direct materials and direct labor costs are $69 and $71 per unit, respectively. Stuart expects to incur the following manufacturing overhead costs during the year 2 accounting period. 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 1,700 units of product made in January. Complete this question by entering your answers in the tabs below. 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.)