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	$301,100		Number of purchase orders
Scheduling	232,700		Number of production orders
Materials handling	467,800		Number of moves
Product development	732,200		Number of engineering changes
Production	1,522,500		Machine hours

	Number of Purchase Orders	Number of Production Orders	Number of Moves	Number of Engineering Changes	Machine Hours	Number of Units
Disk drives	4,140	450	1,200	12	2,500	1,600
Tape drives	2,500	195	710	5	8,600	4,100
Wire drives	12,000	950	4,000	25	11,600	2,300

The activity rate for the materials handling cost pool is

a.$16.15 per move

b.$145.89 per move

c.$79.15 per move

d.$67.07 per move