34. Durable Engines Company uses ABC to account for it manufacturing process. Indirect activityActivities bud_et Allocation base (cost driver) Based on number of pans Based on number of setu - s Based on number of arts Based on number of finished units Durable Engines Company expects to produce 2,000 engines. Durable Engines Company alsoexpects to use 12,000 parts and have 16 setups. The allocation rate for materials handling will be: A. $ 5.28.B. $ 6.40.C. $ 3.00. D. $18.00.