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 Production Activity Cost $386,300 $248,600 $465,800 $764,700 $1,558,900 Activity Base Number of purchase orders Number of production orders Number of moves Number of engineering changes Machine hours Number of Number of Engineering Changes 13 Units Number of Number of Number Purchase Production of Orders Orders Moves Disk drives 3,860 450 1,290 Tape drives 2,500 135 510 Wire drives 11,400 760 4,400 Determine the activity rate for procurement per purchase order. Oa. $21.75 b. 5184.83 c. $287.21 d. $71.84 Machine Hours 1,800 8,200 11,700 4 2,200 4,500 2,900 29