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	$335,600		Number of purchase orders
Scheduling	208,800		Number of production orders
Materials handling	419,200		Number of moves
Product development	725,900		Number of engineering changes
Production	1,508,700		Machine hours

	Number of Purchase Orders	Number of Production Orders	Number of Moves	Number of Engineering Changes	Machine Hours	Number of Units
Disk drives	4,120	390	1,200	10	2,000	2,500
Tape drives	1,900	195	560	7	8,100	3,900
Wire drives	12,300	720	4,500	28	11,800	2,200

The activity-based cost for each tape drive unit is

a.$206.93

b.$18.32

c.$198.57

d.$866.56