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 $312,500 Number of purchase orders Scheduling Materials handling 203,900 Number of production orders 433,300 Number of moves 720,700 Number of engineering changes 1,496,700 Machine hours Product development Production Number Number of Purchase Orders Number of Production Orders of Number of Engineering Changes Machine Hours Number of Units Moves Disk drives 4,090 300 1,340 12 2,200 1,700 Tape drives 2,400 215 690 3 8,600 4,500 Wire drives 12,600 950 3,500 24 10,100 2,100 The activity rate for the scheduling activity cost pool is Oa. $16.37 per production order Ob. $139.18 per production order Oc. $213.31 per production order Od. $71.61 per production order