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	$325,000	Number of purchase orders
Scheduling	247,100	Number of production orders
Materials handling	425,600	Number of moves
Product development	754,000	Number of engineering changes
Production	1,460,300	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	4,150	260	1,430	15	1,800	1,900
Tape drives	2,000	235	800	8	9,000	3,500
Wire drives	11,300	740	4,200	30	11,900	2,900

The activity-based cost (rounded to the nearest cent) for each tape drive unit is

a.$237.14

b.$630.61

c.$18.62

d.$291.12