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	$323,300		Number of purchase orders
Scheduling	209,300		Number of production orders
Materials handling	418,400		Number of moves
Product development	740,500		Number of engineering changes
Production	1,543,600		Machine hours

	Number of Purchase Orders	Number of Production Orders	Number of Moves	Number of Engineering Changes	Machine Hours	Number of Units
Disk drives	3,800	310	1,310	14	2,200	2,400
Tape drives	2,400	225	660	3	9,200	3,900
Wire drives	12,800	790	3,900	21	11,500	2,900

The activity rate for the materials handling cost pool is

a.$71.28 per move

b.$17.02 per move

c.$67.41 per move

d.$157.96 per move