Materials Handling Costs are $12,000, setup costs are $21,000. There were 288 material moves, and 15 setups. Product A required 180 material moves, and Product B used the rest of the material moves. Product A required 9 setups, Product B used the rest of the setups. If they used the Activity Rate Method, how would they calculate the activity rate for material moves? ($12,000/180 setups) ($12,000/108 setups) ($21,000/180 setups) ($21,000/15 setups) ($12,000/288 moves) ($21,000/9 setups)