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. Click to go forward, hold to see history Activity Cost Activity Base Procurement Scheduling Materials handling $337,400 Number of purchase orders 245,100 Number of production orders 496,300 Number of moves Product development Production 701,900 Number of engineering changes 1,580,800 Machine hours Number of Purchase Orders Number of Number Production of Number of Number Engineering Machine of Orders Moves Changes Hours Units Disk drives 3,910 260 1,240 10 1,700 1,500 Tape drives 2,200 175 690 7 9,100 4,000 Wire drives 12,900 820 4,500 24 10,200 2,300 The activity rate for the production cost pool is Oa. $77.19 per machine hour Ob. $152.47 per machine hour Oc. $17.75 per machine hour Od. $75.28 per machine hour