Punaint Systems Corporation is estimating activity costs associated with producing disk delves, tapes drives, and wire drives. The indirect labor can be traced to four site 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 lase $314,200 Number of purchase orders 203.000 Number of production orders 458.900 Number of moves 785,000 Number of engineering changes 1.575.100 Machine hours Number of Engineering Changes Machine Hours Number of Units 12 1,600 2.000 7 165 9,300 10,800 3,500 2,100 22 Number of Number of Number Purchase Production of Orders Orders Moves Disk drives 4.190 270 1.340 Tape drives 1,800 650 Wir drives 12,200 730 3.900 The activity rate for the materials handling cost pool is Ca. 117.27 per Ob 5375.02 per Bc. 5239 per Od 57791 per me Activity rates are determined by Oa. dividing the cost budgeted for each activity pool by the estimated activity base for that pool Ob. dividing the cost budgeted for each activity pool by the actual activity base for that pool Oc. dividing the actual cost for each activity pool by the estimated activity base for that pool Od. dividing the actual cost for each activity pool by the actual activity base for that pool