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		11,000			5,900			16,900
Machine-hours used		1,000			800			1,800
Direct labor-hours		180			150			330
Direct materials costs	$	12,000		$	7,400		$	19,400
Direct labor costs	$	3,600		$	3,000		$	6,600
Manufacturing overhead costs							$	20,580

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	$	3,920		Machine-hours
Supplies		2,770		Materials
Machine depreciation and maintenance		7,460		Machine-hours
Purchasing and storing materials		3,050		Materials
Miscellaneous		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.

b. Compute the total costs of production and the cost per unit for each of the two products for March.