Sportway Inc. 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:

$\backslash$table$[[,,],[$Annual production and sales $($units$),$Tennis Golf,$],[$Direct materials cost per unit,Racquets Clubs,$],[$Direct labour cost per unit:,$6,000,9,500],[$Forming Department,$$5\mathrm{.}50,$$$3\mathrm{.}50,],[$Finishing Department,$$6\mathrm{.}00$$$5\mathrm{.}50,],[$Machine$-$hours per unit:,$$8\mathrm{.}00$$$9\mathrm{.}00,],[$Forming Department,$0\mathrm{.}25,0\mathrm{.}25],[$Finishing Department,$0\mathrm{.}00,0\mathrm{.}50]]$

In addition, the firm budgets manufacturing overhead at $$50,750$ in the Forming Department and $$56,500$ in the Finishing Department.

Required:

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

$\backslash$table$[[$Forming$,$per MH$],[$Finishing$,$per DLS$]]$

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

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