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 Total 9,800 950 220 Shorts 5,600 810 140 Units produced Machine-hours used Direct labor-hours Direct materials costs Direct labor costs Manufacturing overhead costs 15.400 1.760 360 $11,500 $8,600 $20,100 $ 4,400 $2,800 7,200 $21,921 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 Utilities Supplies Machine depreciation and maintenance Purchasing and storing materials Miscellaneous AmountRelated to $4,020 Machine-hours 2,800 Materials 9.376 Machine-hours 2.225 Materials 3.500 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. (Round "Machine-related overhead" rate to 2 decimal places and "Materials related overhead" rate as a whole percentage i.e., 32).) Overhead Rate Machine-hour related per hour Materials related