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 $394,100 Number of purchase orders Number of production orders 202,800 436,700 Number of moves Scheduling Materials handling Product development Production 783,700 Number of engineering changes 1,569,200 Machine hours Number Number of Purchase Orders Number of Production Orders Number of Number of Engineering Changes of Machine Hours Moves Units Disk drives 3,990 410 1,300 13 2,200 1.900 Tape drives 2,200 225 650 7 9,200 4,300 Wire drives 11,300 740 3,800 22 11,400 2,500 The activity-based cost for each wire drive unit is Oa. $738.96 b. $338.47 c. $208.34 Od. $22.53