question content area 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 $347,000 number of purchase orders scheduling 233,000 number of production orders materials handling 473,300 number of moves product development 727,100 number of engineering changes production 1,532,700 machine hours number of purchase orders number of production orders number of moves number of engineering changes machine hours number of units disk drives 3,940 280 1,270 11 2,000 2,500 tape drives 1,900 145 570 7 8,600 3,900 wire drives 12,500 1,000 4,200 24 12,000 2,200 the activity rate for the materials handling cost pool is a.$163.51 per move b.$67.82 per move c.$18.92 per move d.$78.36 per move