Baseball League, Inc. makes two kinds of baseball gloves - the Beginner and the Pro. Below is some relevant information for the past year (unit means one baseball glove):

			Beginner	Pro
Number of units sold			65,000	10,000
Sales price per unit			$65	$100
Direct materials per unit			$10	$20
Direct labor dollars per unit			$30	$45
Cutting machine-hours per unit			0.50	1.00
Direct labor-hours per unit			2.00	3.00

Little League breaks total indirect costs into two different cost pools, with corresponding cost-allocation bases: cutting costs of $255,000, with cutting machine-hours as the allocation base, and stitching costs of $360,000, with direct labor-hours as the allocation base.

Using activity-based costing, the indirect cost rate for cutting costs is ____ per cutting machine-hour, and the indirect cost rate for stitching costs is ____ per direct labor-hour.

	a.	$6.00, $8.47
	b.	$6.00, $2.25
	c.	$2.27, $0.96
	d.	$3.40, $14.40