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:

Line Item Description	Activity Cost	Activity Base
Procurement	$317,400	Number of purchase orders
Scheduling	249,500	Number of production orders
Materials handling	499,400	Number of moves
Product development	737,500	Number of engineering changes
Production	1,526,900	Machine hours

Line Item Description	Number of Purchase Orders	Number of Production Orders	Number of Moves	Number of Engineering Changes	Machine Hours	Number of Units
Disk drives	4,160	370	1,300	13	1,600	2,500
Tape drives	1,500	205	790	6	8,900	4,300
Wire drives	11,200	940	3,700	20	10,900	2,500

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

a. $86.25 per move

b. $18.83 per move

c. $164.69 per move

d. $71.35 per move