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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 Scheduling Materials handling Product development $310,300 Number of purchase orders 234,100 Number of production orders 467,300 Number of moves 718,500 Number of engineering changes 1,465,700 Machine hours Production Number of Purchase Orders Number of Number Production of Orders Moves Number of Engineering Changes Machine Hours Number of Units 11 2,000 7 2,300 8,900 11,500 3,800 2,500 24 Disk drives 4,060 370 1,390 Tape drives 2,000 155 500 Wire drives 11,900 710 4,500 The activity rate for the scheduling activity cost pool is Oa. $64.57 per production order Ob. $17.28 per production order Oc. $189.55 per production order Od $251.26 per production order