Parker & Co. expects overhead costs of $400,000 per year and direct production costs of $12 per unit. The estimated production activity for the 2010 accounting period is as follows: 1st Quarter 11,5000 units produced 2nd Quarter 9,000 units produced 3rd Quarter 8,250 units produced 4th Quarter 11,250 units produced The predetermined overhead rate based on units produced is is: $0.75 per unit. $9.00 per unit. $34.80 per unit. $10.00 per unit.