Donovan & Parents produces soccer shorts and jerseys for youth leagues. Most of the production is done by machine. Data on operations and costs for March follow.

	Jerseys			Shorts			Total
Units produced		32,000			16,000			48,000
Machine-hours used		6,000			4,800			10,800
Direct labor-hours		1,200			720			1,920
Direct materials costs	$	96,000		$	64,000		$	160,000
Direct labor costs	$	32,800		$	19,200		$	52,000
Manufacturing overhead costs							$	266,400

Management asks the firm's cost accountant to compute product costs. The accountant first assigns overhead costs to two pools: overhead related to direct materials and overhead related to machine-hours. The analysis of overhead accounts by the cost accountant follows.

Account	Amount			Related to:
Utilities	$	48,000		Machine-hours
Supplies		33,600		Materials
Machine depreciation and maintenance		105,600		Machine-hours
Purchasing and storing materials		38,400		Materials
Miscellaneous		40,800		Machine-hours

Required:

a. Compute the predetermined overhead rates assuming that Donovan uses machine-hours to allocate machine-related overhead costs and materials costs to allocate materials-related overhead costs.

b. Compute the total costs of production and the cost per unit for each of the two products for March.