Monitor uses activity$-$based costing. Two of Monitor's production activities are kitting $($assembling the raw materials needed for each computer in one kit$)$ and boxing the completed products for shipment to customers. Assume that Monitor spends $$9,000,000$ per month on kitting and $$22,000,000$ per month on boxing. Monitor allocates the following

Kitting costs based on the number of parts used in the computer

Boxing costs based on the cubic feet of space the computer requires

Suppose Monitor estimates it will use $300,000,000$ parts per month and ship products with a total volume of $27,500,000$ cubic feet per month. Assume that each desktop computer requires $225$ parts and has a volume of $5$ cubic feet.

What are the predetermined overhead allocation rates? $($Round all calculations to the nearest cent$)$

A$.$

$\backslash$table$[[$Kitting$,$Boxing$],[0\mathrm{.}03$ per part $,$$$0\mathrm{.}80$ per cubic foot,$]]$

B$.$ Kitting Boxing

$$33\mathrm{.}33$ per part $,$$$1\mathrm{.}25$ per cubic foot

C$.$ Kitting Boxing

$$0\mathrm{.}33$ per part $$0\mathrm{.}07$ per cubic foot

D$.$

$\backslash$table$[[$Kitting$,$Boxing$],[$$$0\mathrm{.}03$ per part,$$0\mathrm{.}07$ per cubic foot$]]$