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 Activity Cost Activity Base $366,100 Number of purchase orders 244,900 Number of production orders 414,000 Number of moves 720,800 Number of engineering changes 1,584,700 Machine hours Production Number of Engineering Changes Number ol Units Machine Hours 2,100 9,700 11 2,300 3,700 3 28 10,100 2.800 Number of Number of Number Purchase Production of Orders Orders Moves Disk drives 4,180 370 1.470 Tape drives 2,000 135 560 Wire drives 11,500 800 4,100 The activity rate for the procurement activity cost pool is 3. 520.71 per purchase order Ob. $260.54 per purchase order Oc. $187.66 per purchase order d. $72.36 per purchase order