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	$390,200		Number of purchase orders
Scheduling	202,100		Number of production orders
Materials handling	462,200		Number of moves
Product development	740,300		Number of engineering changes
Production	1,583,600		Machine hours

	Number of Purchase Orders	Number of Production Orders	Number of Moves	Number of Engineering Changes	Machine Hours	Number of Units
Disk drives	3,850	440	1,210	12	1,500	1,600
Tape drives	1,500	245	640	8	8,800	4,100
Wire drives	11,600	980	4,400	29	11,400	2,000

The activity rate for the scheduling activity cost pool is