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 Procurement Number of purchase orders $ 370,000 Scheduling Number of production orders 250,000 Number of moves Materials handling 500,000 Number of engineering changes Product development 730,000 Machine hours Production 1,500,000