Paramint 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. Procurement Scheduling Materials handling Product development Production Activity Cost $311,300 $209,200 $478,300 $723,900 $1,406,100 Activity Base Number of purchase orders Number of production orders Number of moves Number of engineering changes Machine hours Number of Purchase Orders Number of Production Orders 290 Number of Moves Number of Engineering Changes 11 Machine Hours Number of Units Disk drives Tape drives 3,960 2,200 12,500 1,490 530 2,100 8,300 155 6 1,700 3,700 2,500 Wire drives 800 3,800 24 10,500 Determine the activity rate for production per machine hour, b. 519.46 C. 516.61 d. 3