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 $314,700 Number of purchase orders Materials handling 210,000 Number of production orders 469,400 Number of moves Product development 768,000 Number of engineering changes Production 1,549,500 Machine hours Number of Number of Number Number of Number Purchase Production of Engineering Machine of Orders Orders Moves Changes Hours Units Disk drives 4,150 450 1,430 14 1,800 2,400 Tape drives 1,700 165 600 5 10,000 4,300 Wire drives 11,100 800 3,600 23 11,600 2,100 The activity rate for the scheduling activity cost pool is Oa. $148.41 per production order Ob. $18.57 per production order Oc. $222.40 per production order Od. $66.22 per production order