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 $339,000 Number of purchase orders 213,500 Number of production orders Scheduling Materials handling Product development 460,200 Number of moves 753,900 Number of engineering changes Production 1,528,400 Machine hours Number of Purchase Orders Number of Production Orders Number of Moves Number of Engineering Changes Machine Hours Number of Units Disk drives 4,080 300 1,220 11 2,000 1,900 Tape drives 2,100 195 750 7 8,700 3,900 Wire drives 11,500 920 3,600 21 11,800 2,000 The activity rate for the production cost pool is Oa. $82.62 per machine hour Ob. $67.93 per machine hour Oc. $19.17 per machine hour Od. $150.55 per machine hour