Panamint Systems Corporation is estimating activity costs associated with producing disk drives, tapes drives, and wice 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 $336,700 Number of purchase orders Scheduling 205,100 Number of production orders Materials handling 435,900 Number of moves Product development 716,500 Number of engineering changes Production 1,553,600 Machine hours Number of Engineering Changes Machine Hours Number of Units 12 1,900 1,700 4 9,900 3,900 Number of Number of Number Purchase Production of Orders Orders Moves Disk drives 3,950 400 1,360 Tape drives 2,000 245 550 Wire drives 12,500 870 3,500 The activity rate for the materials handling cost pool is Os $18.25 per move Ob. $65.28 per move Oc. $80.57 per move Od. $13538 per move 22 12,000 2,400