Gwynnie Pie Company makes dessert pies for national fast food chains. Gwynnie Pie Company is considering using ABC costing and has the following acivity cost pools and information available Activities Material handling measured by batches Mixing measured by batches Packaging measured by units Maintenance measured by # of setups Estimated Overhead Costs $256,000 $110,000 $85,000 $15,000 Estimated Activity 3,200 batches 3,520 batches 4,250,000 units 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. $0.02 per unit O B. $31.25 per batch C. $4 66 per machine hour O D. $80.00 per batch