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		9,900			5,300			15,200
Machine-hours used		990			810			1,800
Direct labor-hours		250			100			350
Direct materials costs	$	11,400		$	8,000		$	19,400
Direct labor costs	$	5,000		$	2,000		$	7,000
Manufacturing overhead costs							$	22,034

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		2,820		Materials
Machine depreciation and maintenance		8,560		Machine-hours
Purchasing and storing materials		3,194		Materials
Miscellaneous		3,410		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.