HH Co. uses corrugated cardboard to ship its product to customers. Currently, the company's returns department incurs annual overhead costs of $88,000 and forecasts 4,000 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 6%. In addition, the initiative is expected to reduce the department's annual overhead by $12,000.

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.)

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Before Sustainability After Sustainability Improvement Improvement Standard overhead rate per return