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		10,700			5,600			16,300
Machine-hours used		1,050			850			1,900
Direct labor-hours		230			110			340
Direct materials costs	$	11,500		$	8,200		$	19,700
Direct labor costs	$	4,600		$	2,200		$	6,800
Manufacturing overhead costs							$	23,573

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	$	4,020		Machine-hours
Supplies		2,770		Materials
Machine depreciation and maintenance		10,370		Machine-hours
Purchasing and storing materials		2,943		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.

b. Compute the total costs of production and the cost per unit for each of the two products for March.