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	$326,200		Number of purchase orders
Scheduling	222,900		Number of production orders
Materials handling	439,200		Number of moves
Product development	716,300		Number of engineering changes
Production	1,443,700		Machine hours

	Number of Purchase Orders	Number of Production Orders	Number of Moves	Number of Engineering Changes	Machine Hours	Number of Units
Disk drives	4,030	350	1,440	14	2,500	1,900
Tape drives	2,000	165	590	6	8,000	3,800
Wire drives	11,900	960	4,100	25	11,800	2,700

The activity-based cost for each wire drive unit is

a.$323.20

b.$188.69

c.$18.19

d.$673.03