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 p below. Activity Cost Activity Base Procurement $308,600 Number of purchase orders 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 Purchase Orders Number of Production Orders Number of Number of Engineering Changes Machine Hours Number of Units Moves 340 11 1,800 1,600 6 3,800 4,200 23 10,700 2,400 Disk drives 3,810 1,370 Tape drives 2,100 165 750 Wire drives 11,000 810 3,500 The activity rate for the product development cost pool is Oa. 541.995 per engineering change Ob $89.909 per engineering change Oc. $19.998 per engineering change O RE e $ AR hp IC O 2 96 5 & 7 6 00 9 O