onovan & Parents produces soccer shorts and jerseys for youth leagues. Most of the production is done by machine. Data on operations and costs for March follow.

	Jerseys			Shorts			Total
Units produced		10,800			4,600			15,400
Machine-hours used		990			800			1,790
Direct labor-hours		240			120			360
Direct materials costs	$	12,200		$	8,900		$	21,100
Direct labor costs	$	4,800		$	2,400		$	7,200
Manufacturing overhead costs							$	21,155

Management asks the firms 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	$	4,050		Machine-hours
Supplies		2,870		Materials
Machine depreciation and maintenance		7,496		Machine-hours
Purchasing and storing materials		3,249		Materials
Miscellaneous		3,490		Machine-hours

Required:

a. Compute the predetermined overhead rates assuming that Donovan uses machine-hours to allocate machine-related overhead costs and materials costs to allocate materials-related overhead costs.

Machine Hour related per hour

Materials related %

b. Compute the total costs of production and the cost per unit for each of the two products for March.