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		10,100			4,800			14,900
Machine-hours used		990			850			1,840
Direct labor-hours		210			140			350
Direct materials costs	$	11,300		$	8,800		$	20,100
Direct labor costs	$	4,200		$	2,800		$	7,000
Manufacturing overhead costs							$	23,309

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	$	3,940		Machine-hours
Supplies		2,790		Materials
Machine depreciation and maintenance		10,070		Machine-hours
Purchasing and storing materials		3,039		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).)

Machine hours 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.)

Jersey | Shorts

Total costs:

Cost per unit: