HH Co. uses corrugated cardboard to ship its product to customers. Currently, the company's returns department Incurs annual overhead costs of $72,000 and forecasts 2,000 returns per year. Management believes It has found a better way to package its products. As a result, the company expects to reduce the number of shipments that are returned due to damage by 2%. In addition, the Initiative is expected to reduce the department's annual overhead by $10,000. Compute the returns department's standard overhead rate per return (a) before the sustainability Improvement and (b) after the sustainability Improvement. (Round your answers to 2 decimal places.) Before Sustainability Improvement After Sustainability Improvement Standard overhead rate per return