Burrow Co$.$ uses activity$-$based costing in their manufacturing process. The company produces two products, Tiger$25$ and Tiger$50.$ Burrow has provided the costing department the following information from this year$$s budget relating to the production of these two products:

Tiger$25$ Tiger$50$

Units to be produced $100,000175,000$

Machine$-$hours expected $8,0009,000$

Direct labor$-$hours expected $18,00022,000$

Materials handling $($number of moves$)500200$

Machine setups $($number of setups$)200100$

The following costs are expected to be incurred throughout the year, and are related to the cost drivers being measured:

Materials handling costs $$90,000$

Machine setups costs $$45,000$

What are the rates that will be used to apply overhead costs using activity$-$based costing?

Select one:

a$.$

$$121\mathrm{.}44/$move$,$ $$135/$setup

b$.$

$$122\mathrm{.}33/$move$,$ $$145\mathrm{.}54/$setup

c$.$

$$128\mathrm{.}57/$move$,$ $$150/$setup

d$.$

$$131/$move$,$ $$225/$setup