g uchdorf manufacturing just completed a study of its purchasing activity with the objective of improving its efficiency. the driver for the activity is number of purchase orders. the following data pertain to the activity for the most recent year: activity supply: five purchasing agents capable of processing 3,500 orders per year (17,500 orders) purchasing agent cost (salary): $49,400 per year actual usage: 15,000 orders per year value-added quantity: 9,750 orders per year