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	$386,200		Number of purchase orders
Scheduling	223,600		Number of production orders
Materials handling	407,300		Number of moves
Product development	766,700		Number of engineering changes
Production	1,424,900		Machine hours

	Number of Purchase Orders	Number of Production Orders	Number of Moves	Number of Engineering Changes	Machine Hours	Number of Units
Disk drives	4,020	280	1,480	12	1,700	2,400
Tape drives	2,300	175	680	6	9,500	4,100
Wire drives	11,800	890	4,400	23	10,600	2,500

The activity rate for the scheduling activity cost pool is

a.$65.36 per production order

b.$21.31 per production order

c.$287.14 per production order

d.$166.25 per production order