Can you explain the correct approach to solve this general accounting question?

Summit Systems produced 2,000 units of inventory in February 2023. It expects to produce an additional 14,000 units over the remaining 10 months of the year, meaning total production for 2023 is estimated to be 16,000 units. Direct materials cost $70 per unit, and direct labor cost $60 per unit. Summit Systems expects to incur the following manufacturing overhead costs during 2023: - Indirect materials: $12,000 - Supervisor salary: $180,000 - Equipment depreciation: $72,000 - Utilities: $24,000 - Factory rent: $60,000 a) Combine the overhead costs into a cost pool and compute the predetermined overhead rate assuming the cost driver is the number of units produced. b) Determine the total cost of the 2,000 units produced in February