Overhead Application

I was able to work out Question 1, but stuck in Question 2.

Here is my process:

I have difficulty calculating the overhead cost. Could anyone help me with that part? Not just the final answers - I need to know how it's calculated. Thanks!

Overhead Application 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 Tennis Racquets Golf Clubs 5000 $450 8,000 $350 Direct materials per unit Direct labour cost per unit $800 $3.50 $350 $400 Finishing Department. Machine hours per unit Forming Department.. 075 025 0.25 0.50 In addition, the firm budgets manufacturing overhead at $52,000 in the Forming Department and $45,000 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