Dellway uses a normal costing system that allocates overhead based on number of parts inserted in each computer. Each computer requires 5 parts insertions. Dellway sets a budgeted overhead allocation rate at the beginning of each month. Dellway budgets variable overhead of $10 per computer and fixed overhead of $400,000 each month (based on factory capacity of 150,000 computers). Dellway's policy is to maintain an ending inventory of computers equal to 10% of the next month's forecasted sales. Forecasted sales are as follows: 1. [5 points] What is Dellway's budgeted production volume (i.e., units of computers) for the month of February? 2. [5 points] What is Dellway's budgeted overhead allocation rate for the month of February? 3. [2 points] Dellway's budgeted overhead allocation rate for the month of March (circle best answer): (a) is the same as the budgeted rate in February. (b) is higher than the budgeted rate in February