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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 Procurement Scheduling Materials handling Product development Production Activity Cost $351,000 $234,700 $401,700 $714,200 $1,522,000 Activity Base Number of purchase orders Number of production orders Number of moves Number of engineering changes Machine hours Number of Purchase Orders 4,080 2,500 Number of Production Orders 340 195 720 Number Number of Engineering Changes Number Machine Hours 2,100 8,000 11,400 Units 2,000 3,600 2,200 Moves 12 4 20 Disk drives Tape drives Wire drives Determine the activity-based cost for each tape drive unit. Oa. $308.49 Ob. $834.28 . $19.74 Od. $214.22 1,280 590 4,100 11,200