A Company Identified the Following Partial List of Activities,costs,and Activity

A company identified the following partial list of activities,costs,and activity drivers expected for the next year:
$$\begin{array} { | l | c | l | } \hline \text { Activity } & \text { Expected Costs } & { \text { Cost Driver } } \\\hline \text { Extrusion costs } & \$ 83600 & \text { Number batches made } \\\hline \text { Handling costs } & \$ 8,800 & \text { Number of orders Filled } \\\hline \text { Packaging costs } & \$ 40,500 & \text { Number of units made } \\\hline\end{array}$$
$$\begin{array} { | l | c | c | } \hline & \text { Product A } & \text { Product B } \\\hline \text { Production volume } & 750,000 \text { units } & 600,000 \text { units } \\\hline \text { Batches rmade } & 200 \text { batches } & 750 \text { batches } \\\hline \text { Orders Filled } & 75 & 200 \\\hline\end{array}$$
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.