Calculator 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 $385,200 Number of purchase orders 248,700 Number of oduction orders Procurement cheduling Materials handling Product development 492,500 Number of moves Number of engineering changes 760,100 Production 1,531,600 Machine hours Number of Purchase Orders Number of Production Orders Number of Number of Engineering Changes Machine Hours Number of Units Moves Disk drives 4,140 400 1,340 14 2,400 2,000 2,000 195 Tape drives 740 8,600 5 4.500 Wire drives 12,500 810 4,100 20 12,000 3,000 The activity rate for the procurement activity cost pool is Oa. $274.16 per purchase order Ob. $20.67 per purchase order Oc. $66.59 per purchase order Od. $177.01 per purchase order