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	$356,300		Number of purchase orders
Scheduling	218,600		Number of production orders
Materials handling	443,800		Number of moves
Product development	726,900		Number of engineering changes
Production	1,511,600		Machine hours

	Number of Purchase Orders	Number of Production Orders	Number of Moves	Number of Engineering Changes	Machine Hours	Number of Units
Disk drives	4,000	270	1,340	15	2,300	1,600
Tape drives	2,200	165	550	5	8,500	4,100
Wire drives	12,200	970	4,100	27	10,000	2,000

The activity rate for the scheduling activity cost pool is

a.$19.36 per production order

b.$253.59 per production order

c.$155.59 per production order

d.$72.67 per production order