Answer:
Company A
Using the activity-based costing approach, the percent of the company’s total Material Handling activity cost that would be allocated to Product B is:
  
d. 33%
Explanation:
a) Data and Calculations:
                                                Product A   Product B    Product C   Total Use
Number of units produced   1,000 units  7,000 units 2,000 units   10,000
Direct labor hours per unit        2 hours        2 hours       2 hours            6
Number of setups                  30 setups    50 setups   20 setups        100
Number of material moves  600 moves 400 moves  200 moves    1,200
Number of products                1 product     1 product     1 product           3
Product B usage of Material Handling Activity Cost:
Allocation Basis = Number of material moves
Product B material moves = 400
Total material moves = 1,200
Therefore, the percentage of Product B usage of material handling activity is: 
= 400/1,200 * 100
= 33%