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 $353,100 Number of purchase orders Scheduling 211,500 Materials handling Number of production orders 475,000 Number of moves Product development Production 700,000 1,574,400 Number of engineering changes Machine hours Number of Purchase Number of Production Number of Number of Engineering Number Machine of Orders Orders Moves Changes Hours Units Disk drives 3,800 3201 1,440 12 2,200 2,000 Tape drives 1,700 245 790 7 0,100 4,500 Wire drives 12,200 820 3,900 24 10,500 2,200 The activity rate for the production cost pool is Os. $77.49 per machine boot Ob. $75.69 per machine hour Oc. $19.86 per machine buur