SD Corporation is estimating activity costs associated with producing Product A, B, and C. The indirect labor can be traced to three separate activity pools. The budgeted activity cost and activity base information, along with the estimated activity-base information, is provided below: Activity Cost Activity Base Procurement $ 120,000 Materials handling Product development 250,000 Number of purchase orders Number of moves 440,000 Number of engineering changes Number of Number Number of Number Purchase of Engineering Machine of Orders Moves Changes Hours Units A 6,000 2,400 14 2,000 1,000 B 6,000 800 18 8,000 6,000 C 12,000 6,800 8 10,000 3,000 Total a. Determine the activity rate for procurement per purchase order. b. Determine the activity rate for materials handling per move. Determine the activity rate for product development per change. Factory Overhead Cost per Unit (for Product A, B, and C) C. d.