Stuart Manufacturing Company produced 1,700 units of inventory in January year 2. It expects to produce an additional 9,800 units during the remaining 11 months of the year. In other words, total production for year 2 is estimated to be 11,500 units. Direct materials and direct labor costs are $82 and $57 per unit, respectively. Stuart 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 $ 5,800 185,000 139,000 23,000 216,450 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. 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