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. Procurement Scheduling Materials handling Product development Production Activity Cost Activity Base $395,000 Number of purchase orders 249,600 Number of production orders 421,400 Number of moves 713,100 Number of engineering changes 1,470,800 Machine hours Number of Engineering Changes Machine Hours Number of Units 14 1,700 2,100 6 9,200 3,900 Number of Number of Number Purchase Production of Orders Orders Moves Disk drives 3,940 370 1,430 Tape drives 1,800 135 650 Wire drives 12,300 970 3,700 The activity rate for the procurement activity cost pool is Ca. $169.22 per purchase order Ob. $267.80 per purchase order Oc. $64.23 per purchase order d. $21.90 per purchase order 25 12,000 2,800