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				$394,900							Number of purchase orders
Scheduling				$232,200							Number of production orders
Materials handling				$433,200							Number of moves
Product development				$727,200							Number of engineering changes
Production				$1,546,200							Machine hours
	Number of Purchase Orders			Number of Production Orders				Number of Moves			Number of Engineering Changes				Machine Hours			Number of Units
Disk drives	4,180			340				1,370			11				1,600			2,100
Tape drives	2,300			205				660			3				8,900			3,700
Wire drives	11,100			930				4,400			27				11,900			3,000

Determine the activity rate per production order for scheduling.

a.$267.73

b.$157.42

c.$22.46

d.$69.03