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 Number of production orders Scheduling 250,000 Number of moves Materials handling 500,000 Number of engineering changes Product development 730,000 Machine hours Production 1,500,000 Number Number of of Purchase Production Orders Orders Number Number of Machine Number of Engineering Hours Moves Changes Units Disk drives 4,000 300 1,400 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 The activity rate for the materials handling cost pool is! MHS Bung 300,000 Number of engineering changes Product development 730,000 Machine hours Production 1,500,000 Number Number of of Purchase Production Orders Orders Number Number of Machine Number of Engineering Hours Moves Changes Units of 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 The activity rate for the materials handling cost pool is $58.82 per move $50.00 per move $20.83 per move $80.65 per move