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				$319,000							Number of purchase orders
Scheduling				$233,700							Number of production orders
Materials handling				$466,200							Number of moves
Product development				$776,200							Number of engineering changes
Production				$1,424,200							Machine hours
	Number of Purchase Orders			Number of Production Orders				Number of Moves			Number of Engineering Changes				Machine Hours			Number of Units
Disk drives	4,170			380				1,500			13				2,200			1,900
Tape drives	2,100			235				790			4				9,800			3,900
Wire drives	12,800			860				3,600			26				10,000			2,200

Determine the activity-based cost for each tape drive unit.

$329.36

$16.73

$796.39

$215.78