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	$328,000		Number of purchase orders
Scheduling	238,700		Number of production orders
Materials handling	499,900		Number of moves
Product development	755,200		Number of engineering changes
Production	1,553,500		Machine hours

	Number of Purchase Orders	Number of Production Orders	Number of Moves	Number of Engineering Changes	Machine Hours	Number of Units
Disk drives	4,070	350	1,490	13	2,200	2,000
Tape drives	1,500	225	620	4	9,200	4,100
Wire drives	12,100	780	4,100	28	11,700	2,300

The activity rate for the materials handling cost pool is

a.$67.25 per move

b.$176.16 per move

c.$80.5 per move

d.$18.56 per move