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 $372,300 Number of purchase orders Scheduling 242,100 Number of production orders Materials handling 474,100 Number of moves 746,200 Number of engineering changes Product development Production 1,456,400 Machine hours Number Number of Purchase Orders Number of Production Orders Number of Moves Number of Engineering Changes Machine of Hours Units Disk drives 3,810 440 1,430 10 1,700 1,500 Tape drives 2,400 235 780 5 8,200 3,500 Wire drives 12,600 700 4,400 27 10,500 3,000 The activity rate for the production cost pool is Oa. $19.79 per machine hour Ob. $71.72 per machine hour Oc. $143.11 per machine hour Od. $71.39 per machine hour