Panamint Systems Corporation is estimating activity costs associated with producing disk drives, tapes drives, and wire drives. Th pools. The budgeted activity cost and activity base data by product are provided below. Activity Cost Activity Base Procurement $377,300 Number of purchase orders Scheduling 218,300 Number of production orders Materials handling 410,300 Number of moves Product development 734,300 Number of engineering changes Production 1,523,000 Machine hours. Number of Purchase Number of Production Number of Number of Number Engineering Machine of Orders Orders Moves. Changes Hours: Units Disk drives 3,800 370 1,290 14 2,000 2,200 Tape drives 2,200 135 690 7 10,000 4,300 Wire drives 11,700 850 4,000 30 11,100 2,100 The activity rate for the materials handling cost pool is Oa. $65.93 per move Ob. $21.32 per move Oc. $68.61 per move Od. $161.11 per move