Panamint Systems Corporation is estimating activity costs associated with producing disk drives, tapes drives, and wire drives. The indirect labor can be traced to five separate activity pools. The budgeted activity cost and activity base data by product are provided below Procurement Scheduling Material handling Product development Production Activity Cost Activity Base $370,000 Number of purchase orders 250,000 Number of production orders 500,000 Number of moves 730,000 Number of engineering changes 1.500.000 Machine hours Number of Engineering Changes 10 Machine Hours 2,000 Number of Units Number of Number of Number Purchase Production of Orders Orders Moves Disk drives 4.000 300 1,400 Tape drives 4,000 150 DOO Wire drives 12.000 noo 4,000 The activity rate for the materials handling cost pool is to 3,000 2,000 4.000 2.500 25 10,000 De $50.00 d. pero