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.

	Activity Cost		Activity Base
Procurement	$342,000		Number of purchase orders
Scheduling	244,300		Number of production orders
Materials handling	481,400		Number of moves
Product development	736,700		Number of engineering changes
Production	1,509,800		Machine hours

(The chart above is not cut, I guess there was a space in copying the question from the site so it just left this empty column in the middle. All the data in this question were the data given)

	Number of Purchase Orders	Number of Production Orders	Number of Moves	Number of Engineering Changes	Machine Hours	Number of Units
Disk drives	4,040	440	1,230	15	1,500	1,800
Tape drives	2,500	195	740	7	8,200	3,700
Wire drives	12,900	980	3,800	27	10,800	2,900

The activity-based cost for each wire drive unit is

a.$652.95

b.$320.13

c.$228.21

d.$17.59