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:

In addition, the firm budgets manufacturing overhead at $$58,250$ in the Forming Department and $$61,500$ 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.$)$