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	$307,200		Number of purchase orders
Scheduling	248,600		Number of production orders
Materials handling	457,800		Number of moves
Product development	781,600		Number of engineering changes
Production	1,453,600		Machine hours

	Number of Purchase Orders	Number of Production Orders	Number of Moves	Number of Engineering Changes	Machine Hours	Number of Units
Disk drives	4,150	310	1,450	10	2,000	2,000
Tape drives	1,600	235	510	7	8,500	3,700
Wire drives	11,000	960	3,900	27	11,200	2,700

The activity-based cost for each tape drive unit is

a.$701.81

b.$18.34

c.$276.11

d.$216.69