Mets Products produces baseball caps and T-shirts. Most of the production is done by machine. Data on operations and costs for October follow:

	Baseball Caps			T-Shirts			Total
Units produced		10,600			4,900			15,500
Machine-hours used		1,020			820			1,840
Direct labor-hours		220			130			350
Direct materials costs	$	12,000		$	8,700		$	20,700
Direct labor costs	$	4,400		$	2,600		$	7,000
Manufacturing overhead costs							$	23,322

Management asks the firm's 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

$

4,020

Machine-hours

Supplies

2,900

Materials

Machine depreciation and maintenance

9,642

Machine-hours

Purchasing and storing materials

3,310

Materials

Miscellaneous

3,450

Machine-hours

Required:

(a)

Compute the predetermined overhead rates assuming that Mets Products uses machine-hours to allocate machine-related overhead costs and materials costs to allocate materials-related overhead costs. (Round your machine-related overhead rate to 2 decimal places. Enter your materials related overhead rate as a whole percentage (i.e., 32).)

	Overhead Rate
Machine related overhead		per hour
Materials related overhead	30	%

(b)

Compute the total costs of production and the cost per unit for each of the two products for October. (Do not round intermediate calculations. Round your cost per unit to 2 decimal places.)

	Baseball Caps	T-shirts
Total cost
Cost per unit