Assume that the moving activity has an expected cost of $80,000. Expected direct labor hours are 20,000, and expected number of moves is 40,000. The best activity rate for moving is
  a.  $4 per move.
  b.  $1.33 per hour-move.
  c.  $4 per hour.
  d.  $2 per move.
  e.  none of the above.