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	$346,400		Number of purchase orders
Scheduling	209,700		Number of production orders
Materials handling	410,600		Number of moves
Product development	726,100		Number of engineering changes
Production	1,474,900		Machine hours

	Number of Purchase Orders	Number of Production Orders	Number of Moves	Number of Engineering Changes	Machine Hours	Number of Units
Disk drives	4,180	310	1,500	13	1,500	1,500
Tape drives	1,600	135	740	5	8,600	3,600
Wire drives	11,100	730	3,500	22	11,000	2,500

The activity rate for the scheduling activity cost pool is

a.$69.90 per production order

b.$178.47 per production order

c.$20.52 per production order

d.$294.81 per production order