below. Activity Cost Activity Base Procurement $389,400 225,100 Scheduling Materials handling 420,400 Number of purchase orders Number of production orders Number of moves Number of engineering changes Machine hours Product development 769,800 Production 1,476,600 Number of Purchase Orders Number of Production Orders Number of Number of Engineering Changes Number of Machine Moves Hours Units Disk drives 4,070 420 1,280 10 1,800 2,500 Tape drives 2,100 145 530 6 9,800 3,500 3,700 23 11,400 2,600 Wire drives 12,400 900 The activity-based cost for each wire drive unit is Oa. $717.88 Ob. $224.19 Oc. $20.97 Od. $244.10 D BI D e S OD