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. Procurement Scheduling Materials handling Activity Cost Activity Base $359,900 Number of purchase orders 210,100 Number of production orders 485,600 Number of moves 721,900 Number of engineering changes 1,552,100 Machine hours Product development Production Number of Number Changes Hours Units Number of Number of Number Purchase Production of Orders Orders Moves 4,130 380 1,250 2,300 700 12,400 780 4,200 Disk drives 1,700 1,900 9,800 Tape drives 3,500 2,100 Wire drives 20 11,500 The activity-based cost for each disk drive unit is a. $19.11 b. $871 c. 5344.57 d. $261.33