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. The activity rate for the product development cost pool is a. $10,171 per engineering change b. 591 ins5 per emgineering change c. \$42.716 per engineering change d. $20.341 per engineering change