Panamlnt Systems Corporation ls 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 $390,100 Number of purchase orders Scheduling 248,200 Number of production orders Materials handling 477,100 Number of moves Product development 771,600 Number of engineering changes Production 1,457,800 Machine hours Number of Number of Number Number of Number Purchase Production of Engineering Machine of orders Orders Moves Changes Hours Units Disk drives 3,920 410 1,450 10 1,600 2,500 Tape drives 1,900 215 640 8 ' 8,900 3,900 Wire drives 11,200 700 4,500 23 10,700 2,600 The activity rate for the procurement activity cost pool Is 0 a. $22 92 pt: purchase order 0 b. 868.76 per purchase order 0c. 8! B? 32 per purchase order 0 d. $294.42 per purchase order