Panamint Systems Corporation is estimating activity costs associated with producing disk drives, tapes drives, and wire drives. The indirect labor can be traced to five separate activity pools. The budgeted activity cost and activity base data by product are as follows: The activity rate (rounded to the nearest dollar) for the product development cost pool is a. $17,629 per engkeering change b. 579,330 per engineering change c. 58,814 per enginecriog change d. 537,021 per engineering change