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. Procurement Scheduling Materials handling Product development Activity Cost Activity Base $310,100 Number of purchase orders 226,900 Number of production orders 474,700 Number of moves 764,900 Number of engineering changes 1,466,900 Machine hours Production Number of Engineering Machine Changes Hours 15 2,500 5 8,400 Number of Number of Number Purchase Production of Orders Orders Moves Disk drives 3,800 450 1,420 Tape drives 1,900 195 Wire drives 12,900 740 3,500 The activity rate for the procurement activity cost pool is Oa. $16.67 per purchase order Ob. $163.83 per purchase order Oc. $223.90 per purchase order Od. $64.34 per purchase order Number of Units 2,100 3,600 2,300 610 29 11,900