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 Jerseys 10,100 Shorts Total 5,000 15,100 1,030 830 1,860 250 140 390 Direct materials costs $12,500 Direct labor costs $ 5,000 $7,100 $2,800 Manufacturing overhead costs $19,600 $ 7,800 $21,318 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 $4,000 Related to Machine-hours 2,740 Materials 7,978 Machine-hours 3,140 Materials 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.