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	$345,100		Number of purchase orders
Scheduling	245,800		Number of production orders
Materials handling	419,400		Number of moves
Product development	755,200		Number of engineering changes
Production	1,518,100		Machine hours

	Number of Purchase Orders	Number of Production Orders	Number of Moves	Number of Engineering Changes	Machine Hours	Number of Units
Disk drives	4,110	290	1,420	13	2,300	2,300
Tape drives	2,400	155	540	3	9,300	3,800
Wire drives	11,400	880	3,900	25	10,200	2,900

The activity rate for the production cost pool is

a.$69.64 per machine hour

b.$71.57 per machine hour

c.$141.21 per machine hour

d.$19.27 per machine hour