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	$334,300		Number of purchase orders
Scheduling	238,700		Number of production orders
Materials handling	410,700		Number of moves
Product development	736,800		Number of engineering changes
Production	1,414,000		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	400	1,260	11	1,500	2,300
Tape drives	1,500	175	680	3	8,800	4,200
Wire drives	12,500	920	3,700	28	11,100	2,200

The activity rate for the procurement activity cost pool is

a.$66.07 per purchase order

b.$223.61 per purchase order

c.$159.67 per purchase order

d.$18.46 per purchase order