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. Procurement Scheduling Materials handling Product development Production Activity Cost $384,300 $245,900 $445,900 $793,200 $1,445,400 Number of purchase orders Number of production orders Number of moves Number of engineering changes Machine hours Number of Number of Production Number Number Number of Purchase Orders 4,130 1,800 Engineering Machine of of Units 1,500 3,700 2,600 Changes Hours 2,500 8,200 11,800 Moves 15 1,290 640 4,400 Determine the activity rate for materials handling per move. Disk drives Tape drives Wire drives 330 175 830 27 12,900 a. $184.19 b. $70.44 c. $64.24 d. $20.41