Panamint systems corp. is estimating acl ivity costs asscciated ith producing disk arives, tapes drives, + wire drives. Indivect abor can be thaced to 5 sperate activity peols. The budgeted ictivity costs + Activity buse data by prauce are as Pollows: ? priduct Develo oment 742,000 \& enginering changes Production 1,502,600 machinehours wire brives 12,2007504,4002711,600 2,600 Activity based cost for cach disk arive unit is