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 $357,100 Number of purchase orders Scheduling 205,400 Number of production orders Materials handling 472,300 Number of moves Product development 792,400 Number of engineering changes Production 1,555,800 Machine hours Number of Number of Number Number of Number Purchase Production of Engineering Machine of Orders Orders Moves Changes Hours Units Disk drives 4,090 370 1,200 11 1,700 2,300 Tape drives i 2,200 175 740 8 8,000 4,400 Wire drives 11,300 930 4,100 23 11,200 2,800 The activity rate for the procurement activity cost pool is Oa. $242.10 per purchase order Ob. $139.25 per purchase order Oc. $20.30 per purchase order Od. $74.44 per purchase order