This one is a head scratcher to me can you help me figure this out?

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.

Activity Cost Activity Base

Procurement $387,400 Number of purchase orders

Scheduling 249,700 Number of production orders

Materials handling 440,000 Number of moves

Product development 729,800 Number of engineering changes

Production 1,579,700 Machine hours

Num of Purchase Orders Num of Production Orders Num of Moves Num of Engineering Changes Machine Hours, Num of Units

Disk drives 4,200 310 1,420 13 1,500 2,500

Tape drives 1,900 245 660 5 9,200 4,100

Wire drives 12,900 870 4,400 28 10,800 2,100

The activity rate for the procurement activity cost pool is A. $271.86 B.175.23 C.73.47 D.20.39