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 budgm product are provided below. Procurement Activity Cost $309,600 Activity Base Number of purchase orders 248,500 Number of production orders Scheduling Materials handling 424,800 Number of moves Product development Production 756,300 1,475,700 Number of engineering changes Machine hours Number of Number of Purchase Production Number of Number of Number Engineering Machine of Orders Orders Moves Changes Hours Units Disk drives 4,070 340 1,410 11 2,100 1,800 Tape drives 2,100 235 660 7 9,000 4,400 Wire drives 11,800. 740 4,100 24 10,700 2,400 The activity rate for the materials handling cost pool is Oa. $188.97 per move Ob. $17.23 per move Oc. $68.85 per move Od. 567.49 per move