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	$330,900		Number of purchase orders
Scheduling	202,000		Number of production orders
Materials handling	414,400		Number of moves
Product development	707,900		Number of engineering changes
Production	1,481,400		Machine hours

	Number of Purchase Orders	Number of Production Orders	Number of Moves	Number of Engineering Changes	Machine Hours	Number of Units
Disk drives	3,870	300	1,340	14	1,600	1,600
Tape drives	2,400	175	610	8	8,100	3,800
Wire drives	13,000	720	4,400	22	11,800	2,800

The activity rate for the scheduling activity cost pool is

a.$68.90 per production order

b.$17.17 per production order

c.$276.90 per production order

d.$169.04 per production order