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		9,400			5,600			15,000
Machine-hours used		980			820			1,800
Direct labor-hours		210			140			350
Direct materials costs	$	11,900		$	8,100		$	20,000
Direct labor costs	$	4,200		$	2,800		$	7,000
Manufacturing overhead costs							$	20,580

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	$	4,080		Machine-hours
Supplies		2,770		Materials
Machine depreciation and maintenance		7,030		Machine-hours
Purchasing and storing materials		3,230		Materials
Miscellaneous		3,470		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		%

b. Compute the total costs of production and the cost per unit for each of the two products for March. (Do not round intermediate calculations. Round your "Cost per unit" to 2 decimal places.)

Total cost for jersey and short

cost per unit for jersey and short