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 $342,000 Number of purchase orders Scheduling 221,000 Number of production orders Materials handling 410,300 Number of moves Product development 768,500 Number of engineering changes Production 1,482,300 Machine hours Number of Purchase Orders Number of Production Orders Number of Moves Number of Engineering Changes Machine Hours Number of Units Disk drives 3,980 330 1,380 15 2,300 8,600 2,100 4,100 Tape drives 2,100 135 520 3 Wire drives 11,300 960 4,200 25 10,000 2,400 The activity rate for the scheduling activity cost pool is Oa. $70.92 per production order b. $240.00 per production order c. $155.00 per production order d. 519.68 per production order