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 $259,000 2,800 batches Mixing measured by batches $111,000 2,960 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 mixing? O A. $4.55 per machine hour OB. $92.50 per batch O C. $0.02 per unit OD. $37.50 per batch