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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 Product development Production Activity Cost Activity Base $360,900 Number of purchase orders 213,500 Number of production orders 432,800 Number of moves 747,600 Number of engineering changes 1,598,300 Machine hours Number of Engineering Changes Machine Hours Number of Units 15 2,000 2,100 4,400 5 8,500 20 Number of Number of Number Purchase Production of Orders Orders Moves Disk drives 4,200 260 1,280 Tape drives 2,200 155 530 Wire drives 12,100 930 3,900 The activity rate for the materials handling cost pool is Oa. $158.74 per move Ob. $19.51 per move Oc. $74 per move Od. 575.8 per move 11,100 2,500