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 $345,200 Number of purchase orders Scheduling 223,500 Number of production orders Materials handling 469,700 Number of moves Product development 781,100 Number of engineering changes Production 1,408,500 Machine hours Number Number Number of Purchase Orders Number of Production Orders of Number of Engineering Changes of Machine Hours Moves Units Disk drives 3,850 270 1,280 13 2,100 2,100 Tape drives 1,700 145 620 5 9,700 4,200 Wire drives 12,200 1,000 4,400 28 10,200 2,600 The activity rate for the procurement activity cost pool is Oa. $243.96 per purchase order Ob. $19.45 per purchase order Oc. $157.95 per purchase order Od $64.02 per purchase order