Technical Measurement Company manufactures precision-measuring devices used by industrial companies in various capacities. The devices are produced in two stages: Assembly and Testing. The company has no beginning inventories because all units produced last year were sold by the end of the year. At the beginning of the year, the company has an order of 10,000 units. The company's predetermined overhead rate is based on materials used in assembly and direct labor hours in testing. Information concerning the predetermined overhead rates appears below: Direct labor is paid $30 per hour.

	Assembly	Testing
Budgeted Overhead:	$1,000,000	$500,000
Budgeted material use	2,000,000	50,000
Budgeted direct labor hours	200,000	100,000
Budgeted direct labor cost	3,000,000	1,500,000
Other information regarding the production process:
	Assembly	Testing
Materials requisitioned	$2,200,000	$48,000
Direct labor cost	3,100,100	1,575,000
Actual overhead cost	1,200,000	475,000

Required: (a) Compute the predetermined overhead rate for each department. (b) Calculate the total and per unit cost of producing 10,000 units.