* . 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 $345,700 Number of purchase orders Scheduling 229,400 Number of production orders Materials handling 454,200 Number of moves Product development 781,600 Number of engineering changes Production 1,533,500 Machine hours Number of Engineering Changes Machine Hours Number of Units 14 2,300 2,000 7 9,500 3,500 Number of Number of Number Purchase Production of Orders Orders Moves Disk drives 4,000 370 1,420 Tape drives 1,600 135 520 ho Wire drives 12,100 830 3,500 The activity rate for the procurement activity cost pool is O $19.95 per purchase order Ob. 570.34 per purchase order Oc. $171.84 per purchase order 28 10,000 2,000