ABC Inc. is estimating activity costs associated with producing disk drives, tapes drives, and wire drives. The indirect labor can be traced to five activity pools. The budgeted activity cost and activity base data by product are provided below. Activity Cost Activity Base Number of purchase orders Procurement $ 370,000 Scheduling Number of production orders 250,000 Materials handling Number of moves 500,000 Product development Number of engineering changes 730,000 Production Machine hours 1,500,000 Number Number of of Purchase Orders Production Orders Number Number of Machine Number of Engineering Hours of Moves Changes Units Disk drives 4,000 300 1,400 10 2.000 2.000 Tape drives 4,000 150 800 10 8,000 4,000 Wire drives 12,000 800 4,000 25 10,000 2.500 Total 20,000 1,250 6,200 45 20,000 8.500 $58.82 per move $50.00 per move $20.83 per move $80.65 per move