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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. Procurement Scheduling Materials handling Activity Cost Activity Base $353,500 Number of purchase orders 225,300 Number of production orders 413,100 Number of moves 706,900 Number of engineering changes 1,476,700 Machine hours Product development Production Number of Engineering Changes Machine Hours Number of Units 13 1,900 2,300 4 9,800 3,600 Number of Number of Number Purchase Production of Orders Orders Moves Disk drives 4,010 390 1,440 Tape drives 2,200 195 680 Wire drives 12,100 780 4,500 The activity rate for the procurement activity cost pool is Oa. $19.31 per purchase order Ob. $258.97 per purchase order Oc. 566.82 per purchase order Od. S165.05 per purchase order 30 10,400 2,900