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	$379,800		Number of purchase orders
Scheduling	248,800		Number of production orders
Materials handling	416,300		Number of moves
Product development	777,700		Number of engineering changes
Production	1,472,300		Machine hours

	Number of Purchase Orders	Number of Production Orders	Number of Moves	Number of Engineering Changes	Machine Hours	Number of Units
Disk drives	4,090	450	1,500	10	1,700	1,600
Tape drives	1,600	225	560	4	9,500	3,700
Wire drives	11,300	710	3,700	30	10,000	2,900

The activity-based cost for each disk drive unit is

a.$228.95

b.$645.6

c.$22.35

d.$359.67