manamint Systems Corporation is estimating activity costs associated with producing disk drives, tapes drives, and wire drives. The indirect labor can be traced to four suparate activity roduct are provided below Activity Cost Activity Base Procurement $317,200 Number of purchase orders Scheduling 200,700 Number of production orders Materials handling 479,300 Number of moves Product development 740,400 Number of engineering changes Production 1,551,200 Machine hours Number of Engineering Changes 11 Machine Hours Number of Number of Number Purchase Production ol Orders Orders Moves Disk drives 3,970 410 1.500 The drives 1,600 195 800 Wire drives 12,200 840 3,600 The activity based cost for each disk drive unit is Number of Units 00 7 2,500 9.100 10,900 3.800 26 2,600 Oa $227.34 Ob. 17.55 O $275.96 O d. 5095.4