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 $333,000 Number of purchase orders Scheduling 201,900 Number of production orders Materials handling 424,800 Number of moves Product development 727,300 Number of engineering changes Production 1.421.200 Machine hours Number of Purchase Orders 4,130 Number of Production Orders Number of Moves Number of Engineering Changes Machine Hours Number of Units Disk drives 250 1,230 15 1.700 Tape drives 570 6 8,300 2.000 11.400 1.500 4,100 2.600 Wire drives 720 4.200 26 11,300 The activity rate for the material handling cost poolis 170