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 $395,900 Number of purchase orders 215,000 Number of production orders 468,300 Number of moves 752,000 Number of engineering changes 1,463,800 Machine hours Production Number of Purchase Orders Number of Production Orders Number of Number of Engineering Changes Machine Hours Number of Units Moves 320 1,210 11 3,980 Disk drives 2,500 8,600 5 2,200 3,500 2,700 30 10,200 Tape drives 2,000 225 700 Wire drives 12,100 700 4,000 The activity rate for the product development cost pool is a $8,174 per engineering change b. 573,565 per engineering change Ce $16,348 per engineering change d. 334,330 per engineering change 2