$1.$ Snap Company uses ABC to account for its manufacturing process.

Activities Indirect activity

budget Allocation base $($cost driver$)$

Materials handling $$55,000$ Based on number of parts

Machine setup $$29,000$ Based on number of setups

Assembling $$9,630$ Based on number of parts

Packaging $$15,700$ Based on number of finished units

Snap Company expects to produce $2,750$ servers. Snap Company also expects to use $13,000$ parts and have $20$ setups.

The allocation rate for materials handling will be $($Round all answers to two decimal places.$)$

a$.$ $$4\mathrm{.}23$

b$.$ $$5\mathrm{.}71$

c$.$ $$20\mathrm{.}00$

d$.$ $$6\mathrm{.}94$