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. Procurement Scheduling Materials handling Product development Production Disk drives Tape drives Wire drives Activity Cost Activity Base $343,800 Number of purchase orders 201,100 Number of production orders 490,700 Number of moves 772,200 Number of engineering changes 1,545,100 Machine hours Number of Number of Purchase Production Orders Orders 3,810 2,200 12,300 250 c. $282.96 per purchase order O d. $165.51 per purchase order 135 Number of Moves 830 1,320 4,400 The activity rate for the procurement activity cost pool is O a. $64.38 per purchase order O b. $18.78 per purchase order 750 Number of Engineering Changes 10 4 29 Machine Hours 2,300 9,900 11,800 Number of Units 1,900 4,000 2,300