Panamint Systems Corporation is estimating activity costs associated with producing disk drives, tapes drives, and wire drives. The indirect labor can be traced to five separate activity pools. The budgeted activity cost and activity base data by product are as follows: Line Item Description Activity Cost Activity Base Procurement $338,200 Number of purchase orders Scheduling 210,300 Number of production orders Materials handling 499,700 Number of moves Product development 751,300 Number of engineering changes Production 1,578,600 Machine hours Line Item Description Number of Purchase Orders Number of Production Orders Number of Moves Number of Engineering Changes Machine Hours Number of Units Disk drives 3,860 310 1,320 10 1,500 2,500 Tape drives 2,000 235 560 3 8,000 3,600 Wire drives 11,700 830 3,700 25 10,600 2,800 The activity-based cost (rounded to the nearest cent) for each disk drive unit is a. $718.01 b. $19.26 c. $225.62 d. $222.19