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.

Determine the activity-based cost for each tape drive unit. Round to the nearest cent.

Select the correct answer.

A.$324.25 B.$19.29 C.$634.52 D.$189.73

Activity Cost $327,388 Procurement $215,060 Scheduling $466,840 Materials handling $772,600 Product development $1,438,555 Production Number Number of of Purchase Production Orders Orders 412 Disk drives 4,106 Tape drives 1,675 153 Wire drives 11,195 948 Activity Base Number of purchase orders Number of production orders Number of moves Number of engineering changes Machine hours Number Number of Engineering Number of Changes Machine of Moves Hours Units 1,200 11 1,531 1,587 799 8,504 4,346 11,139 2,965 4,091 28