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 $351,100 Number of purchase orders Scheduling 227,500 Number of production orders Materials handling 441,200 Number of moves Product development 765,500 Number of engineering changes Production 1,587,600 Machine hours Number of Number of Number Number of Number Purchase Production of Engineering Machine of Orders Orders Moves Changes Hours Units Disk drives 3,820 310 1,470 14 1,900 1,900 Tape drives 1,700 175 680 4 8,200 4,400 Wire drives 11,500 940 4,100 21 10,700 3,000 The activity rate for the scheduling activity cost pool is Oa. $159.65 per production order Ob. $76.33 per production order Oc. $246.39 per production order Od. $20.63 per production order