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 $395,500 Number of purchase orders Scheduling $229,600 Number of production orders Materials handling $445,500 Number of moves Product development $778,600 Number of engineering changes Production $1,424,000 Machine hours Number of Purchase Orders Number of Production Orders Number of Moves Number of Engineering Changes Machine Hours Number of Units Disk drives 3,960 400 1,290 13 1,500 1,600 Tape drives 1,900 125 680 7 8,700 3,900 Wire drives 12,600 720 4,100 24 10,300 2,000 Determine the activity-based cost for each disk drive unit. a.$21.42 b.$215.85 c.$921.85 d.$367.18