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	$350,100		Number of purchase orders
Scheduling	230,800		Number of production orders
Materials handling	451,100		Number of moves
Product development	716,700		Number of engineering changes
Production	1,433,500		Machine hours

	Number of Purchase Orders	Number of Production Orders	Number of Moves	Number of Engineering Changes	Machine Hours	Number of Units
Disk drives	4,180	400	1,410	13	2,100	1,800
Tape drives	2,200	225	750	5	8,700	3,800
Wire drives	12,200	710	4,100	30	11,000	2