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 9,200 5,200 14,400 machine-hours used 1,020 800 1,820 direct labor-hours 190 140 330 direct materials costs $ 11,900 $ 7,900 $ 19,800 direct labor costs $ 3,800 $ 2,800 $ 6,600 manufacturing overhead costs $ 21,528 management asks the firm’s 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 $ 4,080 machine-hours supplies 2,750 materials machine depreciation and maintenance 9,000 machine-hours purchasing and storing materials 2,398 materials miscellaneous 3,300 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. b. compute the total costs of production and the cost per unit for each of the two products for march.