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				$301,200							Number of purchase orders
Scheduling				$200,000							Number of production orders
Materials handling				$439,600							Number of moves
Product development				$729,000							Number of engineering changes
Production				$1,504,700							Machine hours
	Number of Purchase Orders			Number of Production Orders				Number of Moves			Number of Engineering Changes				Machine Hours			Number of Units
Disk drives	4,090			380				1,250			11				1,600			1,800
Tape drives	2,200			145				650			6				8,400			4,300
Wire drives	11,100			1,000				4,100			30				11,300			2,200

Determine the activity rate for product development per change.

$15,511

$32,572

$7,755

$69,798