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		10,000			4,000			14,000
Machine-hours used		960			810			1,770
Direct labor-hours		190			110			300
Direct materials costs	$	13,000		$	7,400		$	20,400
Direct labor costs	$	3,800		$	2,200		$	6,000
Manufacturing overhead costs							$	21,234

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	$	3,970		Machine-hours
Supplies		2,850		Materials
Machine depreciation and maintenance		8,500		Machine-hours
Purchasing and storing materials		2,454		Materials
Miscellaneous		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. (Round "Machine-related overhead" rate to 2 decimal places and "Materials related overhead" rate as a whole percentage (i.e., 32).)

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.)