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: Estimated Activity Activities Material handling measured by batches Estimated Overhead Costs $250,000 2,500 batches Mixing measured by batches $116,000 Packaging measured by units $76,000 Maintenance measured by # of $15,000 2,320 batches 1,900,000 units 260 setups 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 mixing? OA. $0.04 per unit OB. $100.00 per batch OC. $4.57 per machine hour OD. $50.00 per batch