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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.

   	Activity Cost		Activity Base
   Procurement	$378,100		Number of purchase orders
   Scheduling	227,200		Number of production orders
   Materials handling	465,900		Number of moves
   Product development	796,800		Number of engineering changes
   Production	1,513,900		Machine hours

   	Number of Purchase Orders	Number of Production Orders	Number of Moves	Number of Engineering Changes	Machine Hours	Number of Units
   Disk drives	4,060	370	1,240	10	1,600	2,500
   Tape drives	2,200	165	730	5	10,000	4,500
   Wire drives	11,900	820	4,200	28	10,700	2,400

   The activity rate for the procurement activity cost pool is

   a.$67.89 per purchase order

   b.$167.68 per purchase order

   c.$279.04 per purchase order

   d.$20.82 per purchase order