Ware Manufacturing Company produced $2,000$ units of inventory in January Year $2.$ It expects to produce an additional $14,000$ units during the remaining $11$ months of the year. In other words, total production for Year $2$ is estimated to be $16,000$ units. Direct materials and direct labor costs are $$64$ and $$52$ per unit, respectively. Ware expects to incur the following manufacturing overhead costs during the Year $2$ accounting period.

Production supplies $ $20,000$

Supervisor salary $160,000$

Depreciation on equipment $75,000$

Utilities $20,000$

Rental fee on manufacturing facilities $45,000$

Required

Combine the individual overhead costs into a cost pool and calculate a predetermined overhead rate assuming the cost driver is number of units.

Determine the cost of the $2,000$ units of product made in January.