Assume that a pet food manufacturer is considering adding two types of pet food to its existing product line. Research had determined that good demand exists for dog food in 40-pound bags and cat food in V2 pound cans. The company identified the following partial list of activities, costs, and activity drivers expected for the next year: Refer to the data above. What are the overhead rates used to apply material handling (MH) and storage costs (SC) using activity-based costing