Please help! I will upvote if its correct :)

Panamint Systems Corporation is estimating activity costs associated with producing disk drives, tapes drives, and wire drives. The indirect labor can be traced to five separate activity pools. The budgeted activity cost and activity base dea by product are as follows: Procurement Scheduling Materials handling Product development Production Activity Cost Activity Base $392,300 Number of purchase orders 229,500 Number of production orders 481,300 Number of moves 791,200 Number of engineering changes 1,402,400 Machine hours Disk drives Tape drives Wire drives Number of Purchase Orders 4,050 2,300 11,200 Number of Production Orders 440 Number of Moves 195 Number of Engineering Changes 15 1,390 2,500 560 9,400 840 4,000 11,800 The activity rate (rounded to the nearest dollar) for the product development cost pool is O a. $8,791 per engineering change O b. $36,923 per engineering change O c. $17,582 per engineering change O d. $79,120 per engineering change 4 Machine Hours 26 Number of Units 2,300 4,100 2,100

Panamint Systems Corpo ation is estimating activity costs associated with producing disk drives, tapes drives, and wire drives. The indirect labor can be traced to five separate activity pools. The budgeted activity cost and activity base diz by product are as follows: The activity rate (rounded to the nearest dollar) for the product development cost pool is a. 58,791 per engineering change b. $36,923 per engineering change c. $17,582 per engineering change d. $79,120 per engineering change