Zachary Corporation estimated its overhead costs would be $23,000 per month except for Jariuary when insurance premium on the manufacturing facility. Accordingly, the Januaty overhead costs were expected to be $224750 i $201750+ \$23,000). The company expected to use 7700 direct labor hours per month except during July. August, and September when the company expected 9,400 hours of direct labor each month to build inventories for high demand that nornally occurs duning the Christmas season. The company's actual direct labor hours were the same os the estimated hours. The company made 3.850 units of product in each month except July. August, and September, in which it produced 4,700 units each month. Direct labar costs were $2340per unit, and direct materiais costs were $10.60 per unit Required a. Calculate a piedetermined overhead rate based on direct labor hours b. Determine the total allocated overhead cost for January. March, and August. c. Determine the cost per unit of product for January. March, ond August. d. Determine the selling price for the product, assuming that the company desires to eatn a grass margin or $21.90 per unit