Procurement Scheduling Materials handling Product development Activity Cost Activity Base $370,000 Number of purchase orders 250,000 Number of production orders 500,000 Number of moves 730,000 Number of engineering changes 1,500,000 Machine hours Production Number Number Number of Purchase Orders Number of Production Orders of Number of Engineering Changes Machine of Moves Hours Units Disk drives 4,000 300 1,400 10 2,000 2,000 Tape drives 4,000 150 800 10 8,000 4,000 Wire drives 12,000 800 4,000 25 10,000 2,500 The activity rate for the product development cost pool is Oa. $30,417 per engineering change Ob. $8,588 per engineering change Oc. $16,222 per engineering change O d. $73,000 per engineering change Activity Cost Activity Base Procurement Scheduling Materials handling Product development $370,000 Number of purchase orders 250,000 Number of production orders 500,000 Number of moves 730,000 Number of engineering changes 1,500,000 Machine hours Production Number of Number Number of Production Number of Purchase Number of Engineering Changes Machine of Orders Orders Moves Hours Units Disk drives 4,000 300 1,400 10 2,000 2,000 4,000 Tape drives 150 800 10 8,000 4,000 Wire drives 12,000 800 4,000 25 10,000 2,500 The activity rate for the materials handling cost pool is Oa. $50.00 per move Ob. $80.65 per move Oc. $58.82 per move O d. $20.83 per move