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 $251.000 2,000 batches Mixing measured by batches $110,000 3,520 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 mixing? O A. $31.25 per batch OB. $4.48 per machine hour O c. $125.50 per batch OD. $0.04 per unit