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		10,200			4,100			14,300
Machine-hours used		970			800			1,770
Direct labor-hours		200			130			330
Direct materials costs	$	11,300		$	8,700		$	20,000
Direct labor costs	$	4,000		$	2,600		$	6,600
Manufacturing overhead costs							$	22,969

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	$	4,050		Machine-hours
Supplies		2,800		Materials
Machine depreciation and maintenance		9,789		Machine-hours
Purchasing and storing materials		3,000		Materials
Miscellaneous		3,330		Machine-hours

Required:

a. Compute the predetermined overhead rates assuming that Donovan uses machine-hours to allocate machine-relatedoverhead 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.