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 $322,600 Number of purchase orders Scheduling 250,000 Number of production orders Materials handling 474,700 Number of moves Product development 768,000 Number of engineering changes Production 1,524,900 Machine hours Number of Purchase Orders Number of Production Orders Number of Moves Number of Engineering Changes Machine Hours Number of Units Disk drives 3,870 380 1,200 15 1,800 2,500 Tape drives 1,700 205 650 7 8,900 4,000 Wire drives 11,700 730 4,400 30 10,200 2,600 The activity-based cost for each tape drive unit is a.$218.21

b.$235.41

c.$18.68

d.$722.61