Panamint Systems Corporation is estimating activity costs associated with producing disk drives, tapes drives, and wire drives. The indirect labor can be traced to five separate activity pools. The budgeted activity cost and activity base data by product are provided below. Procurement Activity Cost Activity Base $370,000 Number of purchase orders Scheduling Materials handling 250,000 Number of production orders 500,000 Number of moves Product development 730,000 Number of engineering changes Production 1,500,000 Machine hours Number of Purchase Production Number of Number of Number of Number Engineering Machine of Orders Orders Moves Changes Hours Units Disk drives 4,000 300 1,400 10 2,000 2,000 Tape drives 4,000 150 800 10 8,000 4,000 Wire drives 12,000 800 4,000 25 10,000 2,500 The activity rate for the procurement activity cost pool is Oa. $37.00 per purchase order Ob. $15.42 per purchase order Oc. $18.50 per purchase order Od. $43.53 per purchase order