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				$314,500							Number of purchase orders
Scheduling				$229,100							Number of production orders
Materials handling				$473,600							Number of moves
Product development				$734,700							Number of engineering changes
Production				$1,403,400							Machine hours
	Number of Purchase Orders			Number of Production Orders				Number of Moves			Number of Engineering Changes				Machine Hours			Number of Units
Disk drives	3,860			450				1,430			14				2,000			2,100
Tape drives	2,000			215				510			4				9,000			3,800
Wire drives	12,800			900				4,000			27				11,800			2,200

Determine the activity rate per production order for scheduling.

a. $61.55

b. $146.39

c. $16.85

d. $200.96