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 Scheduling $304,800 Number of purchase orders 245,700 Number of production orders Materials handling 484,200 Number of moves Product development 725,400 Number of engineering changes Production 1,557,800 Machine hours Number of Number of Number Number of Number Purchase Production of Engineering Machine of Orders Orders Moves Changes Hours Units Disk drives 3,950 390 1,390 13 1,500 2,500 Tape drives. 1,600 225 650 7 8,200 4,400 Wire drives 11,600 750 3,800 22 11,000 2,100 The activity rate for the production cost pool is Oa. $75.26 per machine hour Ob. $17.77 per machine hour Oc. $158.17 per machine hour - Od. $82.91 per machine hour