Panamint Systems Corporation is estimating activity costs associated with producing disk drives, tapes drives, an indirect labor can be traced to four separate activity pools. The budgeted activity cost and activity base data by pl below. Activity Cost Activity Base $308,600 Number of purchase orders Procurement 224,800 Number of production orders Scheduling Materials handling Product development 440,700 Number of moves 799,900 Number of engineering changes 1,468,000 Machine hours Production Number of