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		10,600			4,800			15,400
Machine-hours used		1,010			790			1,800
Direct labor-hours		240			100			340
Direct materials costs	$	12,900		$	7,200		$	20,100
Direct labor costs	$	4,800		$	2,000		$	6,800
Manufacturing overhead costs							$	23,553

Management asks the firms 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	$	4,050		Machine-hours
Supplies		2,790		Materials
Machine depreciation and maintenance		9,410		Machine-hours
Purchasing and storing materials		3,843		Materials
Miscellaneous		3,460		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.