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	$321,300		Number of purchase orders
Scheduling	243,700		Number of production orders
Materials handling	441,300		Number of moves
Product development	744,500		Number of engineering changes
Production	1,439,600		Machine hours

	Number of Purchase Orders	Number of Production Orders	Number of Moves	Number of Engineering Changes	Machine Hours	Number of Units
Disk drives	4,160	360	1,200	10	1,700	2,000
Tape drives	1,700	125	790	6	9,800	3,500
Wire drives	12,500	810	3,800	20	10,400	2,500

The activity rate for the materials handling cost pool is

a.$188.19 per move

b.$76.22 per move

c.$17.5 per move

d.$65.74 per move