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 $398,500 Number of purchase orders Scheduling 213,300 Number of production orders Materials handling 488,300 Number of moves Product development 717,000 Number of engineering changes Production 1,487,400 Machine hours Number of Purchase Orders Number of Production Orders Number of Moves Number of Engineering Changes 10 Machine Hours Number of Units Disk drives 360 3,820 1,900 1,250 2,100 245 1,500 3,500 530 Tape drives Wire drives 5 8,400 11,100 950 3,600 27 11,600 2,200 The activity-based cost for each wire drive unit is a. $376.91 b. $891.64 c. $222.11 d. $23.69