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 $325,200 Number of purchase orders Scheduling 216,200 Number of production orders Materials handling 475,000 Number of moves Product development 765,100 Number of engineering changes Production 1,481,800 Machine hours Number of Number of Number Number of Number Purchase Orders Production of Engineering Machine of Orders Moves Changes Hours Units Disk drives 3,850 280 1,410 10 2,300 2,400 Tape drives 2,500 125 740 5 8,000 3,900 Wire drives 11,700 710 4,000 27 12,000 2,900 The activity rate for the scheduling activity cost pool is Oa. $66.45 per production order Ob. $291.66 per production order Oc. $193.90 per production order Od. $18.02 per production order