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 $370,000 #of purchased orders scheduling 250,000 # purch orders material handling 500,000 # of moves production development 730,000 # of engineering changes production 1,500,000 machine hours # of pur/ord # of Pro/ord # of moves # of eng/chg #of units Disk drivers 4000 300 1400 10 2000 2000 Tape drives 4000 150 800 10 8000 4000 wire drive 12000 800 4000 25 10000 2500 Determine the activity-based cost for each tape drive unit. a. $97.73 b. $394.12 c. $232.69 d. $103.84