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	$388,600		Number of purchase orders
Scheduling	248,300		Number of production orders
Materials handling	415,600		Number of moves
Product development	797,500		Number of engineering changes
Production	1,577,800		Machine hours

	Number of Purchase Orders	Number of Production Orders	Number of Moves	Number of Engineering Changes	Machine Hours	Number of Units
Disk drives	3,910	380	1,460	10	2,200	2,400
Tape drives	1,900	215	770	8	9,700	4,100
Wire drives	12,300	760	4,000	25	11,300	3,000

The activity rate for the production cost pool is

a.$68.01 per machine hour

b.$21.46 per machine hour

c.$66.71 per machine hour

d.$134.72 per machine hour