Panamint Systems Corporataon is estimating activity costs associated with producmg disk drives, tapes drives, and Wire drives. The indirect labor can be traced to four separate actiwty pools. The budgeted activity cost and activity base data by product are provnded below. Activity Cost Activity Base Procurement $351,700 Number of purchase orders Scheduling 223,500 Number of production orders Materials handling 436,500 Number of moves Product development 742,300 Number of engineering changes Production 1,475,000 Machine hours Number of Number of Number Number of Number ' Purchase Production of Engineering Machine of Orders Orders Moves Changes Hours Units Disk drives 4,030 390 1,300 13 1,800 2,300 Tape drives 2,000 145 S40 8 8,700 3,600 Wire drives 12,000 870 4,000 20 10,000 3,000 The activity-based cost for each tape drive unit is 0a. $26204 Ob. 5242 57 On. 5534 36 0d. 319,51