Panamint Systems Corporation is estimating activity costs associated with producing disk drives, tapes drives, and wire drives. The indirect

labor can be traced to five separate activity pools. The budgeted activity cost and activity base data by product are as follows:

The activity rate $($rounded to the nearest cent$)$ for the materials handling cost pool is

a$.$ $$21\mathrm{.}4$ per move

b$.$ $$64\mathrm{.}31$ per move

c$.$ $$145\mathrm{.}42$ per move

d$.$ $$66\mathrm{.}49$ per move