S Ltd$.$ produces high$-$quality tennis racquets and golf clubs using a patented forming process and high$-$quality hand$-$finishing. Products

move through two production departments: Forming and Finishing. The company uses departmental overhead rates to allocate

overhead costs. Overhead is allocated based on machine$-$hours in Forming and direct labour cost in Finishing. Information related to

costs for last year is provided below:

In addition, the firm budgets manufacturing overhead at $$44,750$ in the Forming Department and $$52,500$ in the Finishing Department.

Required:

Determine the overhead application rate for each department. $($Round your answers to $2$ decimal places.$)$

Determine the total cost per unit of tennis racquets and golf clubs. $($Round your intermediate calculations and final answers to $2$

decimal places.$)$