Panarriint Systems Corporation is estimating activity costs assDCIated With prodLiCing 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 prowded below. Activity Cost Activity Base Procurement $307,200 Number of purchase orders Scheduling 249,200 Number of production orders Materials handling 409,800 Number of nioves Product development 785,500 Number of engineering changes Production 1,423,400 Machine hours Number of Number of Number Number of Number Purchase Production of Engineering Machine of Orders Orders Moves Changes Hours Units Disk drives 3,900 450 1,200 10 2,100 1,700 Tape drives 2,300 215 670 8 9,100 4,000 Wire drives 11,500 850 4,100 28 11,000 2,000 The activity rate for the materials handling cost pool is C} a. 517.36 per move C: b. 561.89 pel'move 'CJC. 567.74 per move O cl. $164.49 per move