SummerIce Pty Ltd is a manufacturer of a range of ice cream products. The following is a list of activities, costs and quantities of activity drivers for a number of activities that occur in the factory.

	Activity	Activity	Quantity of
Activity	Cost	Driver	Activity Driver
Measure ingredients	$7 000	# batches	500 batches
Load machines	$9 200	# batches	500 batches
Supervise mixing	$36 000	# machine hours	4 500 MH
Pack into containers	$24 000	# litres	600 000 litres
Load into freezers	$10 500	# cartons	350 000 cartons

Under an activity-based system, what is the activity cost per unit of activity division for packing into containers?

Select one:

a. $0.06

b. $0.05

c. $0.02

d. $0.04