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 Procurement Scheduling Materials handling Product development Production $370,000 250,000 500,000 730,000 1,500,000 Activity Base Number of purchase orders Number of production orders Number of moves Number of engineering changes Machine hours Number of Purchase Orders 4,000 Number of Production Orders 300 150 Number of Moves Number of Engineering Changes 10 Number of Units 2,000 4,000 1,400 Machine Hours 2,000 8,000 10,000 Disk drives Tape drives Wire drives 800 10 4,000 12,000 800 4,000 25 2.500 Determine the activity-based cost for each wire drive unit Oa, $204.13 Ob. 574400 O $39412 Od 517551 w