40. Gwynnie Pie Company makes dessert pies for national fast food chains. Gwynnie Pie Company is considering using ABC costing and has the following activity cost pools and informationavailable Material handling measured by $250,030 2500 batches batches Mixing measured by batches $112,000 2,500 batches Packaging measured by units $75.00] 2.503.030 units Maintenance measured by # of $15,000 260 setups setups Gwynnie Pie Company currently uses a plantwide overhead rate based on total estimated machine hours of1EIJ,EIJO hours. Based on the above information. what would the activity cost allocation rate be for mixing? $44.8 per batch $0.03 per unit $4.52 per machine hour $100 per batch