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				$341,200							Number of purchase orders
Scheduling				$222,900							Number of production orders
Materials handling				$491,000							Number of moves
Product development				$724,800							Number of engineering changes
Production				$1,560,900							Machine hours
	Number of Purchase Orders			Number of Production Orders				Number of Moves			Number of Engineering Changes				Machine Hours			Number of Units
Disk drives	3,900			380				1,340			14				1,900			1,500
Tape drives	2,500			235				530			4				8,700			3,600
Wire drives	11,800			990				3,700			25				10,100			2,900

Determine the activity rate for materials handling per move.

a.$138.88

b.$18.75

c.$88.15

d.$75.41