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				$316,400							Number of purchase orders
Scheduling				$205,600							Number of production orders
Materials handling				$499,400							Number of moves
Product development				$710,900							Number of engineering changes
Production				$1,565,900							Machine hours
	Number of Purchase Orders			Number of Production Orders				Number of Moves			Number of Engineering Changes				Machine Hours			Number of Units
Disk drives	4,140			260				1,250			11				2,200			2,100
Tape drives	2,300			165				550			5				10,000			3,500
Wire drives	11,700			990				3,800			22				11,500			2,400

Determine the activity rate for materials handling per move.

a.$66.07

b.$17.44

c.$89.18

d.$145.3