Campbell Manufacturing Company produced 3,200 units of inventory in January Year 2. It expects to produce an additional 9,800 units during the remaining 11 months of the year. In other words, total production for Year 2 is estimated to be 13,000 units. Direct materials and direct labor costs are $79 and $67 per unit, respectively. Campbell 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 3,200 units of product made in January. Answer is not complete. Complete this question by entering your answers in the tabs below. Determine the cost of the 3,200 units of product made in January. Fanning Manufacturing Company expects to make 30,200 chairs during the Year 1 accounting period. The company made 3,800 chairs in January. Materials and labor costs for January were $16,600 and $24,800, respectively. Fanning produced 2,300 chairs in February. Material and labor costs for February were $9,600 and $13,100, respectively. The company paid the $755,000 annual rental fee on its manufacturing facility on January 1 , Year 1 . The rental fee is allocated based on the total estimated number of units to be produced during the year. Required Assuming that Fanning desires to sell its chairs for cost plus 35 percent of cost, what price should be charged for the chairs produced in January and February? Note: Round intermediate calculations and final answers to 2 decimal places