19. A\&W Manufacturing uses an activity-based costing system for its cutting department. The activity cost totals $148,000. The number of cuts is the cost driver. The cutting department processed a total of 9,000 batches with an average cuts per batch of 6 and total cuts of 46,250 . What is the activity rate for the cutting department? A. $3.20 per cut B. $247 per cut C. $16.45 per cut D. $1,500 per cut