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 $382,800 Number of purchase orders Scheduling 202,600 Number of production orders Materials handling 422,700 Number of moves Product development Production 708,400 1,594,500 Number of engineering changes Machine hours Number of Number of Number Number of Number Purchase Orders Production of Engineering Machine of Orders Moves Changes Hours Units Disk drives 3,970 390 1,300 12 2,300 2,400 Tape drives 2,200 235 530 3 9,500 4,000 Wire drives 12,600 900 3,600 29 11,500 2,500 The activity rate for the product development cost pool is Oa. $33,810 per engineering change Ob. $72,450 per engineering change Oc. $8,050 per engineering change Od. $16,100 per engineering change