The indirect labor can be traced Panamint Systems Corporation is estimating activity costs associated with producing disk drives, tapes drives, separate activity pools. The budgeted activity cost and activity base data by product are provided below. Procurement Scheduling Materials handling Product development Activity Cost Activity Base $313,800 Number of purchase orders 227,300 Number of production orders 457,000 Number of moves 767,200 Number of engineering changes 1,484,400 Machine hours Production Number of Number of Engineering Changes Machine Hours Units Number of Number of Number Purchase Production Orders Orders Moves Disk drives 4,100 Tape drives 1,700 Wire drives 12,00 The activity-based cost for each 1.500 8,800 10,300 2,500 4,000 2,500 20 Panamint 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 pools. The budgeted activity cost and activity base data by product are provided below. Procurement Scheduling Materials handling Product development Activity Cost Activity Base $313,800 Number of purchase orders 227,300 Number of production orders 457,000 Number of moves 767,200 Number of engineering change 1,484,400 Machine hours Production Number of Number of Number of Purchase Production Orders Orders 4,100 1,700 Number of Engineering Changes Machine Hours Disk drives Tape drives Wire drives 12,000 The activity-based cost for each wire b. $17.63 $221