Stuart Manufacturing Company produced 2,500 units of inventory in January Year 2. It expects to produce an additional 9,200 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 $74 and $72 per unit, respectively. Stuart expects to incur the following manufacturing overhead costs during the Year 2 accounting period. Production supplies Supervisor salary $5,700 178,000 Depreciation on equipment Utilities Rental fee on manufacturing facilities Required 134,000 23,000 273,550 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 2,500 units of product made in January.