Thornton Manufacturing Company produced 3,100 units of inventory in January 2018. It expects to produce an additional 9,300 units during the remaining 11 months of the year. In other words, total production for 2018 is estimated to be 12,400 units. Direct materials and direct labor costs are $84 and $63 per unit, respectively. Thornton expects to incur the following manufacturing overhead costs during the 2018 accounting period: Production supplies Supervisor salary Depreciation on equipment Utilities Rental fee on manufacturing facilities $ 5,200 176,000 136,000 22,000 327,300 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 3,100 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