A Company Identified the Following Partial List of Activities, Costs

A company identified the following partial list of activities, costs, and activity drivers expected for the next year: $$\begin{array} { | l | c | l | } \hline \text { Activity } & \text { Expected Costs } & { \text { Cost Driver } } \\\hline \text { Extrusion costs } & \$ 83600 & \text { Nuriber batches made } \\\hline \text { Hardling costs } & \$ 8,800 & \text { Nuriber of arders Filled } \\\hline \text { Packapinp costs } & \$ 40,500 & \text { Nurber of wits made } \\\hline\end{array}$$ $$\begin{array} { | l | c | c | } \hline & \text { Product A } & \text { Product B } \\\hline \text { Production volume } & 750,000 \text { urits } & 600,000 \text { urits } \\\hline \text { Batches made } & 200 \text { batches } & 750 \text { batches } \\\hline \text { Orders Filled } & 75 & 200 \\\hline\end{array}$$ Calculate activity rates for each of the three activities using activity-based costing (ABC) .

A) Extrusion: $304 per batch; handling: $32 per unit; packaging: $.03 per unit.
B) Extrusion: $88 per batch; handling: $32 per order; packaging: $.03 per unit.
C) Extrusion: $88 per order; handling: $32 per unit; packaging: $.03 per batch.
D) Extrusion: $418 per batch; handling: $117.33 per order; packaging: $.054 per unit.
E) Extrusion: $118.13 per batch; handling: $44 per order; packaging: $.0675 per unit.