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		10,100			5,100			15,200
Machine-hours used		1,000			830			1,830
Direct labor-hours		250			130			380
Direct materials costs	$	12,100		$	7,200		$	19,300
Direct labor costs	$	5,000		$	2,600		$	7,600
Manufacturing overhead costs							$	24,476

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	$	4,030		Machine-hours
Supplies		2,890		Materials
Machine depreciation and maintenance		10,900		Machine-hours
Purchasing and storing materials		3,286		Materials
Miscellaneous		3,370		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.)