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 Units produced Machine-hours used Direct labor-hours Direct materials costs. Direct labor costs Manufacturing overhead costs Jerseys Shorts Total 9,300 990 4,400 13,700 760 1,750 180 $12,200 120 $8,200 300 $20,400 $3,600 $2,400 $ 6,000 $20,908 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 Amount Related to: $4,090 Machine-hours 2,770 Materials 7,820 Machine-hours 2,738 Materials 3,490 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