Tangerine 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 pool. The budgeted activity cost and activity base information along with the estimated activity base information is provided below. TANGERINE SYSTEMS CORPORATION BUDGETED ACTIVITY COST AND ACTIVITY BASE DATA Activity Cost Activity Base Procurement $ Number of purchase 360,000 orders Scheduling 240.000 Number of production orders Material Handling Product Development 480,000 Number of moves 720,000 Number of engineering changes 1.420,000 Number of machine hours Production The following is the estimated amount of cost driver usage for the upcoming period, TANGERINE SYSTEMS CORPORATION ESTIMATED AMOUNT OF COST DRIVER USAGE FOR UPCOMING PERIOD Purch. Prod Moves Orders Orders Eng Mach Change Hours Disk Drives 4,000 300 1,400 10 2,000 2.000 Tape Drives 2,000 150 600 53.000 4.000 Wire Drives 12.000 300 4,000 210.000 2.500 What is the predetermined activity rate for Product Development Select one a 572.000 1.526.000 $10.000 d. 3.000