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Panamint Systems Corporation is estimating activity costs associated with producing disk drives, tapes drives, and wire drives. The indirect labor can be traced to five separate activity pools. The budgeted activity cost and activity base data by product are as follows:

Line Item Description	Activity Cost	Activity Base
Procurement	$370,700	Number of purchase orders
Scheduling	232,700	Number of production orders
Materials handling	452,800	Number of moves
Product development	710,200	Number of engineering changes
Production	1,426,700	Machine hours

Line Item Description	Number of Purchase Orders	Number of Production Orders	Number of Moves	Number of Engineering Changes	Machine Hours	Number of Units
Disk drives	3,860	440	1,280	13	1,600	2,500
Tape drives	2,000	215	560	8	9,200	4,500
Wire drives	12,600	870	4,500	29	10,300	2,600

The activity rate (rounded to the nearest cent) for the materials handling cost pool is

a. $20.08 per move

b. $67.62 per move

c. $152.59 per move

d. $71.42 per move