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		9,800			5,300			15,100
Machine-hours used		960			750			1,710
Direct labor-hours		250			140			390
Direct materials costs	$	12,900		$	7,400		$	20,300
Direct labor costs	$	5,000		$	2,800		$	7,800
Manufacturing overhead costs							$	19,674

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	$	4,040		Machine-hours
Supplies		2,720		Materials
Machine depreciation and maintenance		6,793		Machine-hours
Purchasing and storing materials		2,761		Materials
Miscellaneous		3,360		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	X per hour
Materials related	XX%

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.)

	Jerseys	Shorts
Total cost	??	??
Cost Per unit	??	??