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 $381,700 Number of purchase orders Scheduling 227,500 Number of production orders Materials handling 471,900 Number of moves Product development 770,200 Number of engineering changes Production 1,574,700 Machine hours Number of Engineering Changes Machine Hours Number of Units 2,300 3,800 13 2,500 3 Number of Number of Number Purchase Production of Orders Orders Moves Disk drives 3,810 320 1,250 Tape drives 2,200 155 620 Wire drives 11,300 750 4,300 The activity-based cost for each disk drive unit is Oa 520235 Ob. $273.64 Oc. $2205 CAT 8,600 11,700 30 3,000 1994 3:53 3/19/2 liyi