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 Total 9,500 1,030 240 Shorts 5,900 830 140 Units produced Machine-hours used Direct labor-hours Direct materials costs Direct labor costs Manufacturing overhead costs 15,400 1,860 380 $12,600 $7,200 $19,800 $ 4,800 $2,800 $ 7,600 $24,030 Management asks the firm's 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 Utilities Supplies Machine depreciation and maintenance Purchasing and storing materials Miscellaneous Amount Related to: $3,940 Machine-hours 2,770 Materials 9.978 Machine-hours 3,962 Materials 3,380 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 Overhead Rate Machine-hour 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.) Jerseys Shorts Total cost Cost per unit