25. Phelan 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 information, along with the estimated activity-base information, is provided below. Number of Number of Number Machine Number Number of Engineering Purchase Production of of Changes Orders Orders Moves Hours Units Disk drives 4,000 300 1,400 10 2,000 2,000 Tape drive 2,000 150 600 5 8,000 4,000 12,000 800 4,000 25 10,000 2,500 Wire drives Determine the activity rate for production per machine hour. a $20 b. $192 C. $71 d. $80 25. Phelan 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 information, along with the estimated activity-base information, is provided below. Number of Number of Number Machine Number Number of Engineering Purchase Production of of Changes Orders Orders Moves Hours Units Disk drives 4,000 300 1,400 10 2,000 2,000 Tape drive 2,000 150 600 5 8,000 4,000 12,000 800 4,000 25 10,000 2,500 Wire drives Determine the activity rate for production per machine hour. a $20 b. $192 C. $71 d. $80