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	$339,500		Number of purchase orders
Scheduling	227,400		Number of production orders
Materials handling	427,800		Number of moves
Product development	747,100		Number of engineering changes
Production	1,464,200		Machine hours

	Number of Purchase Orders	Number of Production Orders	Number of Moves	Number of Engineering Changes	Machine Hours	Number of Units
Disk drives	4,100	320	1,410	14	1,800	1,600
Tape drives	1,700	215	730	8	8,400	3,800
Wire drives	11,300	840	4,200	25	11,300	2,000

The activity rate for the materials handling cost pool is

a. $68.1 per move

b. $67.48 per move

c. $19.85 per move

d. $165.38 per move