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 Scheduling Materials handling $381,700 Number of purchase orders 201,500 Number of production orders 452,000 Number of moves 733,100 Number of engineering changes 1,584,700 Machine hours Product development Production Number Number of Purchase Orders Number of Number Production of Orders Moves of Number of Engineering Machine Changes Hours 12 1,800 Units Disk drives 4,090 400 1,340 1,800 Tape drives 1,900 145 520 5 9,500 4,500 Wire drives 11,200 850 3,800 29 10,100 2,500 The activity rate for the materials handling cost pool is Oa. $74.05 per move Ob. $79.86 per move Oc. $144.44 per move Od. $22.2 per move