Panamint Systems Corporation is estimating activity costs associated with producing disk drives, tapes drives, and wire drives. The indirect labor can be traced to four separate activity pools. The budgeted activity cost and activity base data by product are provided below. Activity Cost Activity Base Procurement $340,700 Number of purchase orders Scheduling $237,200 Number of production orders Materials handling $441,100 Number of moves Product development $785,100 Number of engineering changes Production $1,437,700 Machine hours Number of Purchase Orders Number of Production Orders Number of Moves Number of Engineering Changes Machine Hours Number of Units Disk drives 4,020 320 1,330 15 2,100 1,500 Tape drives 1,900 155 500 5 9,100 4,000 Wire drives 12,400 800 4,400 29 11,500 2,400 Determine the activity rate for materials handling per move. a.$63.33 b.$70.8 c.$18.6 d.$186.04