Quarter

First Second Third Fourth

Direct materials $ $320,000$ $ $160,000$ $ $80,000$ $ $240,000$

Direct labor $120,00060,00030,00090,000$

Manufacturing overhead $220,000196,000184,000?$

Total manufacturing costs $($a$)$ $ $660,000$ $ $416,000$ $ $294,000$ $ $?$

Number of units to be produced $($b$)80,00040,00020,00060,000$

Estimated unit product cost $($a$)-$: $($b$)$ $ $8\mathrm{.}25$ $ $10\mathrm{.}40$ $ $14\mathrm{.}70$ $ $?$

Assuming the assumptions about cost behavior from the first three quarters hold constant, what is the estimated unit product cost for the fourth quarter? $($Do not round intermediate calculations and rouAssuming the company computes one predetermined overhead rate for the year rather than computing quarterly overhead rates, calculate the unit product cost for all units produced during the year.

Note: Do not round intermediate calculations and round your final answer to $2$ decimal places.nd the "Unit product cost" to $2$ decimal places.$)$