Zachary Corporation estimated its overhead costs would be $23,700 per month except for January when it pays the $182,100 annual insurance premium on the manufacturing facility. Accordingly. the January overhead costs were expected to be $205,800 ( $182,100+ $23,700 ). The company expected to use 7,300 direct labor hours per month except during July. August, and September when the company expected 9,200 hours of direct babor each month to build inventories for high demand that normally occurs during the Christmas season. The company's actual direct labor hours were the same as the estimated hours. The company made 3,650 units of product in each month except July. August, and September, in which il produced 4,600 units each month. Direct labor costs were $24,10 per unit, and direct materials cosis were $10.70 per unit. Required a. Calculate a predetermined overhead rate based on direct labor hours: b. Determine the total allocated overheod cost for January, March, and August. c. Determine the cost per unit of product for January. March, and August. d. Determine the selling ptice for the paoduct, assuming that the company desires to eatn a gross margin of $2130 per unit. Complete this guestion by entering your answers in the tabs below. Calculate a predetermined overthead rate based on direct labor hours. (Round your answer to 2 decimal places.) Complete this question by entering your answers in the tabs below. Determine the total allocated overhead cost, the cost per unit of product and the selling price for the product for lanuary, March, and August. Assume that the company desires to earn a gross margin of $21.30 per unit. (Do not round intermediate calculations. Round "Cost per unit" and "Selling price per unit" to 2 decimal places. Round your total allocated overhead cost to nearest whole dollar.)