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 $112,000 2,500 batches Packaging measured by units $72,000 1,800,000 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. $4.51 per machine hour B. $44.80 per batch OC. $105.00 per batch OD. $0.04 per unit