OP Pie Company makes dessert pies for national fast food chains. OP 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 $250,000 2,500 batches batches Mixing measured by batches $119,000 Packaging measured by units $70,000 Maintenance measured by # of setups $15,000 2,000 batches 3,500,000 units 260 setups OP 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. $0.02 per unit B. $100.00 per batch C. $4.54 per machine hour OD. $59.50 per batch