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. budgeted activity cost and activity base data by product are provided below. Procurement Scheduling Materials handling Product development Activity Cost Activity Base 5342,300 Number of purchase orders 238,100 Number of production orders 479,900 Number of moves 712,500 Number of engineering changes 1,424,100 Machine hours Production Number of Units Number of Number of Number Purchase Production of Orders Orders Moves Disk drives 4,160 390 1.280 Tope drives 1.60 125 630 Wire drives 11,200 730 3,500 The activity based cost for each disk drive unit is Oa 1676.95 Ob 2015 Number of Engineering Changes 15 7 30 Machine Hours 1,900 9.600 10,300 2,300 3.500 2.600 Od 523862