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	$333,200		Number of purchase orders
Scheduling	228,300		Number of production orders
Materials handling	489,800		Number of moves
Product development	758,100		Number of engineering changes
Production	1,531,000		Machine hours

	Number of Purchase Orders	Number of Production Orders	Number of Moves	Number of Engineering Changes	Machine Hours	Number of Units
Disk drives	4,090	400	1,320	12	2,200	2,300
Tape drives	1,700	225	580	5	9,200	3,600
Wire drives	12,700	960	3,900	27	10,700	2,900

The activity rate for the procurement activity cost pool is

a. $18.02 per purchase order

b. $69.28 per purchase order

c. $144.04 per purchase order

d. $210.22 per purchase order