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