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 $376,600 Number of purchase orders Scheduling 243,600 Number of production orders Materials handling 404,200 Number of moves Product development 743,000 Number of engineering changes Production 1,553,400 Machine hours Number of Purchase Orders Number of Production Orders Number of Number of Engineering Changes Machine Hours Number of Units Moves 11 8 1,500 9,900 11,500 2,000 3,900 2,800 950 28 Disk drives 4,020 320 1,340 Tape drives 2,000 245 670 Wire drives 11,000 4,200 The activity rate for the scheduling activity cost pool is Oa. $160.79 per production order b. 522.13 per production order c. 567.83 per production order d. $248.58 per production order