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. Procurement Scheduling Materials handling Product development Production Activity Cost Activity Base $335,300 Number of purchase orders 218,700 Number of production orders 460,700 Number of moves 732,900 Number of engineering changes 1,413,300 Machine hours Number of Purchase Orders Number of Production Orders 270 Number of Moves 1,200 Number of Engineering Changes Machine Hours Number of Units 4,130 10 Disk drives Tape drives Wire drives 225 7 2,100 12,300 800 3,900 2,400 8,900 10,400 2,300 4,300 2.100 780 22 The activity-based cost for each wire drive unit is a. $197.73 Ob. $18.09 c. $243.02 d. 5834.09