Panamint Systems Corporation is estimating activity costs associated with producing disk drives, tapes drives, and wire drives. The indirect labor can be traced to five separate activity pools. The budgeted activity cost and activity base data by product are provided below. Procurement Scheduling Materials handling Product development Production Activity Cost Activity Base $370,000 Number of purchase orders 250,000 Number of production orders 500,000 Number of moves 730,000 Number of engineering changes 1,500,000 Machine hours Number of Engineering Machine Changes Hours 10 2,000 Number of Units 2,000 10 8,000 4,000 Number of Number of Number Purchase Production of Orders Orders Moves Disk drives 4,000 300 1,400 Tape drives 4,000 150 800 Wire drives 12,000 800 4,000 The activity rate for the product development cost pool is Oa. $8,588 per engineering change Ob. $30,417 per engineering change Oc. $73,000 per engineering change d. $16,222 per engineering change 25 10,000 2,500