20 Hawk, Inc. uses activity-based costing. The company produces X and Y. Information relating to the two products is as follows: X Y Units produced 38000 50000 Machine-hours 15000 17000 Direct labor-hours 16000 24000 Materials handling (number of moves) 12000 16000 Setups 20000 16000 The following cost pools have been identified: Activity Cost driver Total cost Materials handling Number of moves 504000 Labor-related overhead Direct labor hours 560000 Setups Number of setups 540000 Materials handling costs will be allocated to products at the rate of: $18 per move $48 per move $57 per move $36 per move