$\backslash$table$[[,$Activity Cost,Activity Base$],[$Procurement$,$$$344,000,$Number of purchase orders$],[$Scheduling$,216,400,$Number of production orders$],[$Materlals handling,$477,600,$Number of moves$],[$Product development,$786,700,$Number of englneering changes$],[$Production$,1,510,200,$Nachine hours$]]$

$\backslash$table$[[,\backslash$table$[[$Number of$],[$Purchase$],[$Orders$]],\backslash$table$[[$Number of$],[$Production$],[$Orders$]],\backslash$table$[[$Number$],[$of$],[$Moves$]],\backslash$table$[[$Number of$],[$Engineering$],[$Changes$]],\backslash$table$[[$Machine$],[$Hours$]],\backslash$table$[[$Number$],[$of$],[$Units$]]],[$Disk drtves,$3,920,270,1,460,12,2,200,1,600],[$Tape drives,$2,000,125,560,7,1,100,4,500],[$Wire drives,$11,600,990,3,600,29,11,700,2,900]]$

The activity rate $($rounded to the nearest cent$)$ for the procurement activity cost pool is

a$.$ $$156\mathrm{.}25$ per purchase order

b$.$ $$68\mathrm{.}65$ per purchase order

c$.$ $$19\mathrm{.}63$ per purchase order

d$.$ $$248\mathrm{.}38$ per purchase order