b.

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 information available: Activities Estimated Overhead Costs Estimated Activity Material handling measured by batches $252,000 2,400 batches Mixing measured by batches $110,000 3,520 batches Packaging measured by units $70,000 3,500,000 units Maintenance measured by # of setups $15,000 260 setups Gwynnie Pie Company currently uses a plantwide overhead rate based on total estimated machine hours of 100,000 hours. Based on the above information, what would the activity cost allocation rate be for material handling? O A. $105.00 per batch OB. $31.25 per batch OC. $4.47 per machine hour OD. $0.02 per unit Total fixed costs for Purple Figs Company are $92,000. Total costs, both fixed and variable are $160,000 if 110,000 units are produced. The fixed cost per unit at 110,000 units would be O A. $0.62/unit. OB. $0.84/unit. O C. $1.45/unit. OD. $2.29/unit