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 $347,900 Number of purchase orders Scheduling 225,600 Number of production orders Materials handling 453,500 Number of moves Product development 778,700 Number of engineering changes Production 1,469,200 Machine hours Number of Engineering Machine Changes Hours 15 2,300 Number of Units 2,200 3,900 6 Number of Number of Number Purchase Production of Orders Orders Moves Disk drives 4,100 420 1.390 Tape drives 1,500 235 730 Wire drives 12.400 4,400 The activity based cost for each tape drive unit is O. 1933 Ob 53081 Oc13 Od: 1202,13 9,100 10.800 700 29 2,200