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 Activity Cost Activity Base $326,600 Number of purchase orders 211,300 Number of production orders Scheduling Materials handling 473,800 Number of moves Product development 767,800 Number of engineering changes Production 1,580,200 Machine hours Number of Number of Purchase Production Number of Number of Number Engineering Machine of Orders Orders Moves Changes Hours Units Disk drives 4,110 330 1,230 11 1,500 1,800 Tape drives 1,500 185 780 8 9,500 4,100 Wire drives 11,900 830 3,800 27 10,300 2,600 The activity rate for the procurement activity cost pool is Oa. $157.10 per purchase order Ob. $74.19 per purchase order Oc. $242.83 per purchase order Od. $18.65 per purchase order