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 365,600 $218,000 $402,300 $772,000 $1,459,900 Activity Base Scheduling Materials handling Product development Production Number of production orders Number of moves Number of engineering changes Machine hours Number of Numb ofNumber Number of Purchase Number of Machine Engineering Changes Production of Orders Disk drives 3,850 Tape drives 2,300 Wire drives 11,800 Determine the activity rate for production per machine hour 1,200 550 4,000 1,900 9,300 10,400 2,400 4,000 2,600 26 a. $69.97 b. $20.37 C. $67.59 d. $137.56