It was the end of the first quarter, and Mary was evaluating the company's manufacturing overhead cost situation. She recalled the heated discussions during the budget meetings at the end of the prior year as managers thoroughly considered their options. The resulting annual budgeted variable-MOH cost of $33,750 and budgeted fixed-MOH cost of $48,600 support a planned volume of 5,400 units. Standards were also set at that time for the cost driver, machine hours, where each unit should use 1.25 machine hours. At the end of this first quarter, the company had used 1,778 machine hours in its production of 1,400 units. Actual variable-MOH cost incurred thus far were $8,090, and total fixed-MOH costs thus far totaled $11,290. (a) Calculate the budgeted variable-MOH rate per machine hour and standard variable-MOH cost per unit. Do the same for fixed- MOH. (Round answers to 2 decimal places, e.g. 15.25.)