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 Scheduling $300,600 200,400 Number of purchase orders Number of production orders Materials handling 410,200 Number of moves Product development 703,000 Number of engineering changes Production 1,443,600 Machine hours Number of Number of Number Number of Number Purchase Production of Engineering Machine of Orders Orders Moves Changes Hours Units Disk drives 4,030 390 1,440 13 2,200 1,700 Tape drives 2,100 195 790 3 10,000 4,400 Wire drives 11,100 940 4,100 22 11,800 2,800 The activity-based cost for each wire drive unit is Oa. $17.45 Ob. $345.71 Oc. $607.03 Od. $175.10