Activity Base Number of purchase orders Materials handling 212,200 Number of production orders 433,900 Number of moves Panamint Systems Corporation is estimating activity costs associated with producing disk drives, tapes drives, and wire drives. The indirect labor can be traced to five separate activity pools. The budgeted activity cost and activity base data by product are as follows: Procurement Scheduling Activity Cost $388,100 Product development Production 769,300 1,537,800 Number of engineering changes Machine hours Number of Number of Number Purchase Orders Production Number of Engineering Machine Number of Orders Moves Changes Hours Units Disk drives 3,870 350 1,390 12 1,800 1,500 Tape drives 1,900 185 750 7 8,700 4,400 Wire drives 12,900 790 4,400 30 10,500 2,400 The activity rate (rounded to the nearest cent) for the production cost pool is Ca. $139.55 per machine hour Ob. $20.79 per machine hour Oc. $73.23 per machine hour d. 566.35 per machine hour