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	$361,100		Number of purchase orders
Scheduling	244,400		Number of production orders
Materials handling	413,100		Number of moves
Product development	797,900		Number of engineering changes
Production	1,531,600		Machine hours

	Number of Purchase Orders	Number of Production Orders	Number of Moves	Number of Engineering Changes	Machine Hours	Number of Units
Disk drives	3,960	380	1,240	12	1,800	2,200
Tape drives	1,500	205	570	5	8,000	4,200
Wire drives	12,300	730	3,500	22	11,300	3,000

The activity rate for the materials handling cost pool is

a. $72.59 per move

b. $20.33 per move

c. $77.8 per move

d. $185.86 per move