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 Estimated Overhead Costs Estimated Activity 2,500 batches Activities Material handling measured by $250,000 batches Mixing measured by batches $112,000 Packaging measured by units $75,000 Maintenance measured by # of $15,000 setups 2,500 batches 2,500,000 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 material handling? OA. $44.80 per batch OB. S0.03 per unit OC. $100 per batch OD. $4.52 per machine hour