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 Number of purchase orders Procurement $357,200 Scheduling Materials handling 202,500 Number of production orders 451,400 Number of moves 795,400 Number of engineering changes Product development Production 1,494,300 Machine hours Number of Purchase Orders Number of Production Orders Number of Number of Engineering Changes Machine Hours Number of Units Moves Disk drives 3,800 270 1,410 10 1,900 2,300 Tape drives 1,700 135 690 3 8,600 4,500 Wire drives 12,800 1,000 3,800 27 10,600 2,900 The activity rate for the materials handling cost pool is Oa. $76.51 per move Ob. $144.13 per move Oc. $70.82 per move Od. $19.52 per move