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 $331,500 Number of purchase orders 216,100 Number of production orders Scheduling Materials handling 463,300 Number of moves Product development 703,800 Number of engineering changes Production 1,585,100 Machine hours Number Number of Purchase Orders Number of Production Orders Number of Number of Engineering Changes Machine of Moves Hours Units Disk drives 3,890 300 1,200 15 1,600 2,500 Tape drives 2,200 135 660 4. 9,000 4,000 Wire drives 11,400 940 4,200 22 11,300 2,600 The activity rate for the materials handling cost pool is a. $18.95 per move b. $157.16 per move c. $76.45 per move d. $72.38 per move