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 $389,400 Number of purchase orders Scheduling 245,000 Number of production orders Materials handling 424,000 Number of moves Product development 733,300 Number of engineering changes Production 1,493,900 Machine hours Number of Purchase Orders Number of Production Orders Number of Moves Number of Engineering Changes Machine Hours Number of Units Disk drives 4,000 410 1,320 13 2,500 2,500 Tape drives 2,300 205 630 5 9,600 3,900 Wire drives 11,800 970 3,500 30 10,600 2,100 The activity rate for the procurement activity cost pool is