please help me to do the problem and check it carefuly, thanks

value: 1000 points Sportwav Inc. produces highquality tennis racquets and golf clubs using a patented forming process and highdualityr handnishing. Products move through two production departments: Forming and Finishing. The company uses departmental overhead rates to allocate overhead costs. Overhead is allocated based on machinehours in Forming and direct labour cost in Finishing. Information related to costs for last year is provided below: Tennis Racquets Golf Clubs Annual production and sales 5:000 8,000 (units) Direct materials cost per unit 15 4.50 $ 3.50 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 manufactunng overhead at $35,750 in the Forming Department and $45,500 in the Finishing Department. Required: 1. Determine the overhead application rate for each department. (Round your answers to 2 decimal places} --i 2. Determine the total cost per unit of tennis racquets and golf clubs. (Round your answers to 2 decimal places.} l_i