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. Procurement Activity Cost Activity Base $388,100 Number of purchase orders Scheduling 234,200 Number of production orders Materials handling 414,500 Number of moves Product development 737,200 Number of engineering changes Production 1,484,100 Machine hours: Number of Number of Number Purchase Production of Number of Engineering Number Machine of Orders Orders Moves Changes Hours Units Disk drives 3,870 380 1,240 14 2,200 2,100 Tape drives 2,500 125 680 3 8,400 4,100 Wire drives 11,900 750 4,000 22 11,300 2,800 The activity rate for the production cost pool is Oa. $137.79 per machine bour Ob. $70.02 per machine bour Oc $21.24 per machine hour Od. $67.77 per machine hour