Miramar Industries manufactures two products, A and B. The manufacturing operation involves three overhead activities - production setup, material handling, and general factory activities. Miramar uses activity-based costing to allocate overhead to products. An activity analysis of the overhead revealed the following estimated costs and activity bases for these activities: 
Each product's total activity in each of the three areas are as follows:
What is the activity rate for Material Handling?
Definitions:
Selling Price
The amount at which a product or service is sold to customers.
Operating Leverage
Operating Leverage is a measure of how a company's operating income changes with sales volume, indicating the proportion of fixed costs in total costs.
Variable Expenses
Expenses that vary directly with the amount of output or activity level.
Fixed Expenses
Costs that do not change in total with changes in the volume of activity, such as rent, salaries, and insurance premiums.
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