Panamint Systems Corporation is estimating activity costs associated with producing disk drives, tapes drives, and wire drives. The indirect labor can be traced to five separate activity pools. The budgeted activity cost and activity base data by product are as follows: Activity Cost Activity Base Procurement $312,100 Number of purchase orders Scheduling 225,900 Number of production orders Materials handling 404,300 Number of moves Product development 708,100 Number of engineering changes Production 1,489,800 Machine hours Number of Purchase Production Number of Number of Number of Engineering Number Machine of Orders Orders Moves Changes Hours Units Disk drives 4,070 310 1,300 15 1,600 1,700 Tape drives 1,800 125 780 4 8,600 4,500 Wire drives 11,100 820 3,800 21 11,600 2,600 The activity-based cost (rounded to the nearest cent) for each disk drive unit is O a. $349.96 b. $18.39 c. $170.62 O d. $683.66