hello, can you please help me with the problem below, thank you in advance.

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				$337,800							Number of purchase orders
Scheduling				$209,800							Number of production orders
Materials handling				$489,500							Number of moves
Product development				$703,500							Number of engineering changes
Production				$1,489,700							Machine hours
	Number of Purchase Orders			Number of Production Orders				Number of Moves			Number of Engineering Changes				Machine Hours			Number of Units
Disk drives	4,130			280				1,240			10				2,400			2,500
Tape drives	2,000			205				780			4				8,200			4,000
Wire drives	11,800			910				4,100			24				10,800			2,700

Determine the activity rate for procurement per purchase order.

a.$150.39

b.$69.61

c.$18.84

d.$242.15