indirect labor can be traced to four separate actvity pools. The budgeted activity cost and act below. Procurement Scheduling Materials handling Product development Activity Cost Activity Base $353,900 Number of purchase orders 232,400 Number of production orders 467,300 Number of moves 775,500 Number of engineering changes 1,481,700 Machine hours Production Number of Number Number of Purchase Production Orders of Number of Engineering Changes Number of Orders Machine Hours Moves Units Disk drives 3,900 440 1,400 13 2,200 2,400 Tape drives 2,200 225 570 8 9,200 4,300 Wire drives 12,800 890 3,700 281 11,900 2,800 The activity-based cost for each tape drive unit is Oa. $249.92 Ob. $18.72 Oc. $193.82 Od. $670.52 0 BI e S I 12