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 Scheduling $329,900 Number of purchase orders Materials handling 220,400 Number of production orders 401,000 Number of moves Product development 749,300 Number of engineering changes Production 1,564,400 Machine hours Number of Number of Number Number of Number Purchase Production of Engineering Machine of Orders Orders Moves Changes Hours Units Disk drives 3,800 280 1,200 13 1,900 1,500 Tape drives 2,100 215 650 8 9,000 4,400 Wire drives 12,300 960 3,700 24 10,500 2,800 The activity rate for the product development cost pool is Oa. $8,326 per engineering change Ob. $16,651 per engineering change Oc. $74,930 per engineering change Od. $34,967 per engineering change