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 Activity Cost Activity Base $347,800 Number of purchase orders 205,800 Number of production orders 491,900 Number of moves 779,400 Number of engineering changes 1,418,700 Machine hours Number of Engineering Machine Changes Hours 12 2,300 Number of Units Number of Number of Number Purchase Production of Orders Orders Moves Disk des 4,070 420 1,270 Tape drives 2,400 195 590 Wire drives 12.200 710 3,900 The activity-based cost for each disk drive unit is 5 9,800 1,900 4,000 2,900 22 11,300 5330.94 151663 65619.11