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 $384,800 Number of purchase orders Scheduling $227,600 Number of production orders Materials handling $472,700 Number of moves Product development $703,600 Number of engineering changes Production $1,536,300 Machine hours Number of Purchase Orders Number of Production Orders Number of Moves Number of Engineering Changes

Machine Hours Number of Units Disk drives 3,860 310 1,240 10 1,900 1,700 Tape drives 1,700 235 740 4 9,900 3,600 Wire drives 12,200 890 3,500 24 10,100 2,400 Determine the activity rate for materials handling per move.

a.$70.15 b.$158.61 c.$21.67 d.$86.26