Calculator 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 Production Activity Cost Activity Base $363,600 Number of purchase orders 220,900 Number of production orders 439,300 Number of moves 770,800 Number of engineering changes 1,448,300 Machine hours Number of Production Orders Number of Moves Number of Number of Engineering Changes 13 Machine Hours Number of Purchase Orders 4,120 2,200 12,300 Units 330 Disk drives 1,500 5 1,230 780 3,900 9,300 175 710 Tape drives Wire drives 2,500 4,100 2,500 26 10,200 The activity rate for the product development cost pool is a $17,518 per engineering change b. $78,832 per engineering change c. $36,788 per engineering change d. 58,759 per engineering change Kaumajet Factory produces two products: table lamps and desk lamps. It has two separate departments: Fabrication and Assembly. The factory overhead budget for the Fabrication Department is $732,480, using 381,500 direct labor hours. The factory overhead budget for the Assembly Department is $559,504, using 74,800 direct labor hours. If a desk lamp requires 4 hour of fabrication and 7 hours of assembly, the total amount of factory overhead that Kaumajet Factory will allocate to desk lamps using the multiple production department factory overhead rate method with an allocation base of direct labor hours f 11,700 units are produced is a $202,078 Ob. $364,406 Oc. $87,516 d. $702,468