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				$377,600							Number of purchase orders
Scheduling				$247,100							Number of production orders
Materials handling				$438,600							Number of moves
Product development				$793,900							Number of engineering changes
Production				$1,508,500							Machine hours
	Number of Purchase Orders			Number of Production Orders				Number of Moves			Number of Engineering Changes				Machine Hours			Number of Units
Disk drives	4,080			290				1,230			10				1,600			1,600
Tape drives	2,100			125				760			6				9,000			3,500
Wire drives	11,500			850				3,900			22				11,000			2,400

Determine the activity rate for materials handling per move.

a.$74.47

b.$195.34

c.$69.84

d.$21.36

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. Procurement Scheduling Materials handling Product development Production Activity Cost $377,600 5247,100 5438,600 $793,900 $1,508,500 Activity Base Number of purchase orders Number of production orders Number of moves Number of engineering changes Machine hours Number of Engineering Changes Machine Hours Number of Units Number of Number of Number Purchase Production of Orders Orders Moves Disk drives 4,000 290 1,230 Tape drives 2.100 125 760 Wire drives 11.500 50 3,900 Determine the activity rate formatera hanno per me 10 1.600 6 9,000 11,000 1.600 3.500 2.400 22 SH