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 Base Activity Cost $380,800 $213,700 Procurement Scheduling Materials handling Product development Production Number of purchase orders Number of production orders Number of moves Number of engineering changes $417,200 $749,400 $1,521,800 Machine hours Number Number of Purchase Orders Number of Production Orders Number of Moves Number of Engineering Changes Machine Hours of Units Disk drives 4,060 330 1,430 12 1,500 2,000 Tape drives 2,100 165 630 8 4,200 10,000 11,900 25 2,400 Wire drives 12,600 970 4,000 Determine the activity rate for materials handling per move. Oa. $145.87 Ob. 568.84 Oc. $20.3 Od. 565.03