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 $342,600 Number of purchase orders Procurement Scheduling $208,800 Number of production orders Materials handling Number of moves $408,700 Product development $793,400 Number of engineering changes Production $1,401,400 Machine hours Number of Number of Number of Number Number Purchase Production of Engineering Machine of Orders Orders Changes Units Moves Hours Disk drives 3,950 370 1,340 13 2,200 1,800 Tape drives 2,200 145 800 4 8,500 4,400 Wire drives 4,000 26 2,400 11,100 890 10,900 Determine the activity-based cost for each disk drive unit. a. $169.04 b. $19.86 c. $336.23 d. $752.44