MM Co uses corrugated cardboard to ship its product to customers. Currently, the company's returns department incurs annual overhead costs of $215,000 and forecasts 5,000 returns per year. Management believes it has a 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 3%. In addition the initiative is expected to reduce the department's annual overhead by $16,000 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 two decimal places.) Before Sustainability Improvement After Sustainability Improvement Standard overhead rate per return