0 Panamint Systems Corporation is estimating activity costs associated with producing disk drives, tapes drives, and wire drives. The indirect labor can be traced to four separate activity pools. The budgeted activity cost and activity base data by product are provided below. Activity Cost Activity Base Procurement Scheduling Materials handling Product development Production $386,000 Number of purchase orders 237,000 Number of production orders 408,600 Number of moves 712,100 Number of engineering changes 1,448,300 Machine hours Number of Number of Number Number of Number Purchase Production of Engineering Machine of Orders Orders Moves Changes Hours Units Disk drives 3,800 260 1,230 15 1,800 1,900 Tape drives 2,200 155 700 4 8,500 4,000 Wire drives 12,600 810 4,300 30 11,900 2,100 The activity rate for the materials handling cost pool is Oa. $20.75 per move Ob. $193.47 per move Oc. 565.24 per move Od. $65.59 per move