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 $398,700 Number of purchase orders Scheduling 217,200 Number of production orders Materials handling 450,800 Number of moves Product development 766,100 Number of engineering changes