Panamint Systems Corporation is estimating activity costs associated with producing disk drives, tapes drives, and we drives, The Indirect labor can be traced to four separate activity pools. The budgeted activity cost and activity bave data by product are provided below. Procurement Scheduling Materials handling Product development Activity Cost Activity Base $345,000 Number of purchase orders 244,000 Number of production orders 432,900 Number of moves 717,600 Number of engineering changes 1,413,700 Machine hours Production Number of Engineering Changes 14 Machine Hours Number of Units 2,300 4,500 2,600 1,500 8,500 10,200 Number of Number of Number Purchase Production of Orders Orders Moves Disk drives 3,840 390 1,260 Tape drives 1,600 235 590 Wire drives 11,000 780 4,200 The activity rate for the procurement activity cost pool is O. 514.23per purchase order Ob, 5245.55 per purchase ander Oc. $20.99 per purchase order Od 5.0.99 per purchase order