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 $397,900 Number of purchase orders Scheduling 208,400 Number of production orders Materials handling 479,300 Number of moves Product development 732,900 Number of engineering changes Production 1,495,300 Machine hours Number of Purchase Orders Number of Production Orders Number of Moves Number of Engineering Changes Machine Hours Number of Units Disk drives 4,140 260 1,460 11 2,400 1,700 Tape drives 1,800 235 670 5 9,600 4,500 Wire drives 11,900 990 4,100 28 11,200 2,600 The activity rate for the product development cost pool is a.$34,979 per engineering change b.$8,328 per engineering change c.$74,956 per engineering change d.$16,657 per engineering change