Panamint Systems Corporation is estimating activity costs associated with producing disk drives, tapes drives, and wire drives. The in five separate activity pools. The budgeted activity cost and activity base data by product are provided below. Activity Cost Activity Base Procurement $ 370,000 Number of purchase orders Scheduling 250,000 Number of production orders Materials handling 500,000 Number of moves Product development 730,000 Number of engineering changes Production 1,500,000 Machine hours Number Number of Purchase Orders of Production Number of Moves Number of Machine Number Engineering Hours of Changes Units Orders Disk drives 4,000 300 1,400 10 2,000 2,000 Tape drives 4,000 150 S00 10 8,000 4,000 Wire drives 12,000 800 4,000 25 10,000 2,500 The activity rate for the production cost pool is a $62.50 per machine hour Ob $150.00 per machine hour Oc$176.47 per machine hour d $75.00 per machine hour