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 as follows: The activity rate (rounded to the nearest dollar) for the product development cost pool is: The activity rate (rounded to the nearest dollar) for the product development cost pool is: $16,222 per engineering change. $73,000 per engineering change. $30,417 per engineering change. $8,500 per engineering change