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. Procurement Scheduling Materials handling Product development Production Activity Cost Activity Base $385,800 Number of purchase orders 226,300 Number of production orders 415,700 Number of moves 738,700 Number of engineering changes 1,496,500 Machine hours Number Number of Purchase Orders Number of Production Orders Number of Number of Engineering Changes Machine Hours of Units Moves 15 2,500 7 8,700 11,800 1,900 4,000 2,200 26 Disk drives 4,200 270 1,210 Tape drives 1,900 195 660 Wire drives 11,200 900 3,600 The activity rate for the procurement activity cost pool is Oa. $65.07 per purchase order Ob. $165.79 per purchase order Oc. $22,30 per purchase order Od. $282.64 per purchase order