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 $321,700 Number of purchase orders 219,100 Number of production orders Scheduling Materials handling Product development 411,600 703,500 Number of moves Number of engineering changes Machine hours Production 1,530,100 Number of Purchase Orders Number of Production Orders Number of Number of Engineering Changes Machine Number of Units Moves Hours Disk drives 4,120 410 1,320 10 2,400 2,100 8,000 Tape drives 1,600 185 570 6 4,100 Wire drives 12,500 860 4,500 26 10,700 3,000 The activity rate for the procurement activity cost pool is Oa. $150.58 per purchase order Ob. $73.56 per purchase order Oc. $17.66 per purchase order Od. $221.10 per purchase order