Panamint Systems Corporation is estimating activity costs associated with producing disk drives, tapes drive traced to four separate activity pools. The budgeted activity cost and activity base data by product are provi Activity Cost Activity Base Procurement Scheduling Materials handling Product development Production $393,200 Number of purchase orders 212,600 Number of production orders 430,000 Number of moves 779,500 Number of engineering changes 1,430,700 Machine hours Number Number Number of Purchase Orders Number of Production Orders of Number of Engineering Changes of Machine Hours Moves Units 1,220 12 2,100 1,900 770 8 8,400 3,900 3,900 25 11,500 2,600 Disk drives 4,070 450 Tape drives 2,100 145 Wire drives 12,400 820 The activity-based cost for each tape drive unit is Oa. $21.17 b. 5309.09 Oc. $207 Od. 5712.06