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 $393,300 Number of purchase orders Scheduling 209,300 Number of production orders Materials handling 476,200 Number of moves Product development 738,000 Number of engineering changes Production 1,516,900 Machine hours Number of Number of Number Number of Number Purchase Production of Engineering Machine of Orders Orders Moves Changes Hours Units Disk drives 3,980 380 1,430 12 2,400 2,100 Tape drives 1,600 205 580. 7 9,200 3,900 Wire drives 11,300 920 3,800 23 21 11,200 2,600 The activity rate for the scheduling activity cost pool is a. $66.53 per production order Ob. $139.07 per production order c. $261.33 per production order d. $23.30 per production order