The Pinewood Furniture Company Pty Ltd Plans to Manufacture Two

The Pinewood Furniture Company Pty Ltd plans to manufacture two lines of chairs in the coming year-lounge and patio. The company is considering introducing an activity-based costing system. Given below are each activity, its cost and its related activity driver.
The level of activity for the year is:
Under an activity-based costing system, what is the activity cost per unit of activity driver for material handling?

A) $2.00 per part.
B) $16.67 per part.
C) $2.50 per part.
D) $5.00 per part.