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	$370,600		Number of purchase orders
Scheduling	210,400		Number of production orders
Materials handling	434,200		Number of moves
Product development	789,600		Number of engineering changes
Production	1,526,000		Machine hours

	Number of Purchase Orders	Number of Production Orders	Number of Moves	Number of Engineering Changes	Machine Hours	Number of Units
Disk drives	3,880	370	1,360	12	1,600	1,700
Tape drives	2,300	215	550	4	9,500	4,500
Wire drives	12,700	810	4,400	24	11,300	2,100

The activity rate for the materials handling cost pool is

a.$68.81 per move

b.$68.13 per move

c.$19.63 per move

d.$150.82 per move