A box-making company produces cardboard boxes to sell to other companies. The company uses an activity costing system.

The activities that are carried out in the production process, their budgeted indirect costs and their respective activity drivers are mentioned below:

Activities	Budgeted Indirect Costs	Activity Drivers	Budgeted Activity Levels
Material Handling	$15,000	Number of Movements	1,000 movements
Machin Start-Up	$20,000	Number of Start-Ups	500 Starts
Inspections	$40,000	Number of Inspections	4,000 Inspections
Total	$75,000

In that month 20,000 boxes were produced, where the following activities were carried out:

Material Handling: 340 movements

Machin Start-Up: 200 Starts

Inspections: 1,500 inspections

During that same month, the direct raw material used for the production raised to $100,000 y the direct labor cost was $90,000.

The material start rate is: