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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 $341,500 Number of purchase orders Number of production orders Scheduling 246,200 Materials handling 467,100 Number of moves Product development 705,700 Number of engineering changes Production 1,549,200 Machine hours Number Number of Purchase Number of Production Number of Number of Engineering Changes Machine of Orders Orders Moves Hours Units Disk drives 3,990 250 1,330 14 1,500 2,000 Tape drives 2,200 235 510 8 8,600 4,400 Wire drives 12,100 780 4,500 20 10,400 2,100 The activity rate for the scheduling activity cost pool is Oa. $18.67 per production order Ob. $75.57 per production order Oc. $194.62 per production order Od. $269.96 per production order