Panamient 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 $363,400 $204,300 $435,700 768,900 $1,543,700 Activity Base Number of purchase orders Number of production orders Number of moves Number of engineering changes Machine hours Number of Number f Number Number of Number of Production of Moves 1,300 630 4,500 Engineering Changes Machine Hours Units 2,200 2,200 10,000 3,900 2,0002,500 Orders 4,030 Disk drives Tape drives 2,000 Wire drives11,900 Determine the activity-based cost for each disk drive unit. -$20.27 Ob. $248.26 . s22s.os Od. $756.88 125 750 27