Watson's Computer Company uses ABC to account for its manufacturing process. Activities Materials handling Machine stap Ambling Packaging Indirect activity budget 552 000 $30,000 $9.750 $15,300 Allocation base (cort driver Based on number of parts Based on number of stupe Based on number of parts Baad on number of finished units Watson's Computer Company expects to produce 2.250 computers. Watson's Computer Company also expects to use 13.000 parts and have 20 setups The allocation rate for materials handling will be Select one 2.54.00 b 56.80 C523.11 57:01