12)please be very clear with your response!

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 $382,600 Number of purchase orders Number of production 201,200 orders Scheduling Materials handling Product development 485,800 Number of moves Number of engineering 707,300 changes 1,543,400 Machine hours Production Number of Number of Number Number of Number Purchase Production of Engineering Machine of Orders Orders Moves Changes Hours Units Disk drives 4,170 420 1,490 10 1,800 2,300 Tape drives 1,800 235 630 3 8,400 4,300 Wire drives 12,200 970 4,100 21 11,900 2,500 The activity rate for the materials handling cost pool is Oa. $123.82 per move Ob. 569.84 per move Oc. $21.06 per move Od. 578.1 per move