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 Activity Cost Activity Base $363,400 Number of purchase orders 212,500 Number of production orders 460,800 Number of moves 722,500 Number of engineering changes 1,418,700 Machine hours Product development Production Number Number of Purchase Orders of Units Number of Number Production of Orders Moves 450 1,450 205 560 770 3,700 Disk drives 3,960 Number of Engineering Machine Changes Hours 13 2,000 3 3 9,600 23 11,300 2,500 3,700 Tape drives 2,200 Wire drives 11,700 2,600 The activity rate for the product development cost pool is Oa. $38,904 per engineering change Ob. $9,263 per engineering change Oc. $18,526 per engineering change Od. $83,365 per engineering change