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 Scheduling $364,000 Number of purchase orders 227,200 Number of production orders Materials handling Product development 437,700 Number of moves Production 729,700 1,555,500 Number of engineering changes Machine hours Number of Purchase Number of Number Production of Number of Engineering Machine Orders Orders Moves Changes Number of Hours Units Disk drives 4,080 4101 1,260 11 2,300 1,700 Tape drives 2,400 235 750 6 9,600 3,600 Wire drives 11,500 960 3,800 25 11,500 2,800 The activity rate for the materials handling cost pool is Oa. 120.24 permi Ob. $75.34 per mo Oc $141.56 per move Od. 166.47 per mo