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Donovan & Parents produces soccer shorts and jerseys for youth leagues. Most of the production is done by machine. Data on operations and costs for March follow:

	Jerseys			Shorts			Total
Units produced		10,500			6,000			16,500
Machine-hours used		1,010			790			1,800
Direct labor-hours		230			120			350
Direct materials costs	$	11,800		$	8,900		$	20,700
Direct labor costs	$	4,600		$	2,400		$	7,000
Manufacturing overhead costs							$	21,069

Management asks the firms cost accountant to compute product costs. The accountant first assigns overhead costs to two pools: overhead related to direct materials and overhead related to machine-hours. The analysis of overhead accounts by the cost accountant follows:

Account	Amount			Related to:
Utilities	$	4,030		Machine-hours
Supplies		2,720		Materials
Machine depreciation and maintenance		8,010		Machine-hours
Purchasing and storing materials		2,869		Materials
Miscellaneous		3,440		Machine-hours

Required:

a. Compute the predetermined overhead rates assuming that Donovan uses machine-hours to allocate machine-related overhead costs and materials costs to allocate materials-related overhead costs. (Round "Machine-related overhead" rate to 2 decimal places and "Materials related overhead" rate as a whole percentage (i.e., 32).)

b. Compute the total costs of production and the cost per unit for each of the two products for March. (Do not round intermediate calculations. Round your "Cost per unit" to 2 decimal places.)

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