Rizzo Manufacturing produces two types of cameras: 35mm and digital. The cameras are produced using one continuous process. Four activities have been identified: machining, setups, receiving, and packing. Resource drivers have been used to assign costs to each activity. The overhead activities, their costs, and the other related data are as follows:

Product	Machine Hours	Setups	Receiving Orders	Packing Orders
35mm	10,000	100	200	400
Digital	10,000	250	800	2,000
Costs	$60,000	$40,000	$8,000	$24,000

Calculate an activity rate for packing based on packing orders.

a.$1.20 per packing order

b.$60.00 per packing order

c.$9.00 per packing order

d.$8.00 per packing order

e.$10.00 per packing order