Use the following information for Questions $5-6.$

TechNow uses activity$-$based costing. TechNow's two production activities

are assembling the raw materials needed for each electronic product order

and packaging the completed electronic products for shipment to customers.

TechNow estimates that it spends $$546,000$ per month: $$231,000$ on

assembling and $$315,000$ on packaging.

TechNow allocates as follows:

Assembling costs are allocated based on the number of parts in the

product order.

Packaging costs are allocated based on the cubic feet of space required by

the product order.

Suppose TechNow estimates it will use $700,000$ parts per month and will ship

products with a total volume of $500,000$ cubic feet. Assume that one type of

product, eBlob, requires an average of $15$ parts and requires an average

volume of $4$ cubic feet of space. $($ch$.19)$

What are the predetermined overhead allocation rates?

Assembling Packaging

A$.$ $$0\mathrm{.}052$ per part

$$0\mathrm{.}273$ per cubic foot

B$.$ $$0\mathrm{.}330$ per part

$$0\mathrm{.}630$ per cubic foot

C$.$ $$0\mathrm{.}780$ per part

$$1\mathrm{.}092$ per cubic foot

D$.$ $$4\mathrm{.}950$ per part

$$2\mathrm{.}520$ per cubic foot

What are the unit costs of assembling and packaging for an average

eBlob?