Exercise $12-4$A $($Algo$)$ Pooling overhead cost LO $12-2$

Munoz Manufacturing Company produced $2,200$ units of inventory in January Year $2.$ It expects to produce an additional $9,700$ units during the remaining $11$ months of the year. In other words, total production for Year $2$ is estimated to be $11,900$ units. Direct materials and direct labor costs are $\backslash (\backslash$$ $81\backslash )$ and $\backslash (\backslash$$ $56\backslash )$ per unit, respectively. Munoz expects to incur the following manufacturing overhead costs during the Year $2$ accounting period.

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 $2,200$ units of product made in January.

Complete this question by entering your answers in the tabs below.

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.

Note: Round your answer to $2$ decimal places.