Burrow Co. uses activity-based costing in their manufacturing process. The company produces two products, Tiger25 and Tiger 50. Burrow has provided the costing department the following information from this year's budget relating to the production of these two products Units to be produced Machine-hours expected Direct labor-hours expected Tiger25 Tiger50 100,000 175,000 8,000 9,000 18,000 22,000 Materials handling (number of moves) 500 200 200 100 Machine setups (number of setups) The following costs are expected to be incurred throughout the year, and are related to the cost drivers being measured: Materials handling costs $90,000 Machine setups costs $45,000 If overhead was applied solely based on the number of setups, what would the overhead rate be? Select one: a. $150 x b. $225 c. $450 d. None of the above