} Tennis Golf Racquets Clubs Annual production and 5,000 8,000 sales (units) Direct materials cost per $4.50 $3.50 unit Direct labour cost per unit: Forming Department $3.00 $2.50 Finishing Department $6.00 $4.00 Machine-hours per unit: Forming Department 0.25 0.25 Finishing Department 0.50 In addition, the firm budgets manufacturing overhead at $35,750 in the Forming Department and $46,500 in the Finishing Department. Required: 1. Determine the overhead application rate for each department. 2. Determine the total cost per unit of tennis racquets and golf clubs.