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				$381,900							Number of purchase orders
Scheduling				$225,000							Number of production orders
Materials handling				$430,600							Number of moves
Product development				$739,100							Number of engineering changes
Production				$1,481,700							Machine hours
	Number of Purchase Orders			Number of Production Orders				Number of Moves			Number of Engineering Changes				Machine Hours			Number of Units
Disk drives	4,200			380				1,450			13				2,400			2,200
Tape drives	1,700			125				610			4				9,900			3,700
Wire drives	12,800			720				3,800			21				12,000			2,600

Determine the activity rate for materials handling per move.

$20.42

$73.48

$60.98

$183.67