plz answer this question quick:). (will like up)

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. Procurement Scheduling Activity Cost Activity Base $342,600 Number of purchase orders 224,500 Number of production orders 441,600 Number of moves 737,100 Number of engineering changes 1,432,300 Machine hours Materials handling Product development Production Number of Purchase Orders Number of Production Orders Number of Machine Number of Engineering Changes 10 Number of Units Moves Hours 1,700 2,300 8,600 7 3,700 25 10,200 2,500 Disk drives 4,090 280 1,400 Tape drives 1,500 215 590 Wire drives 12,800 850 3,500 The activity rate for the product development cost pool is Oa. $78,975 per engineering change Ob. $36,855 per engineering change Oc. $17,550 per engineering change Od. 58,775 per engineering change