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 Scheduling Materials handling Product development Production Activity Cost $344,100 $221,600 $486,700 $721,000 $1,408,100 Activity Base Number of purchase orders Number of production orders Number of moves Number of engineering changes Machine hours Number of Purchase Orders 3,910 2,500 12,700 Number of Production Orders 400 175 830 Number of Engineering Changes 15 7 Number Number 0 Moves Machine Hours 2,100 8,700 11,800 Units 2,500 4,400 2,500 Disk drives Tape drives Wire drives Determine the activity-based cost for each disk drive unit. Oa. $18.01 Ob. $241.27 Oc. $178.36 O d. $717.48 1,210 720 4,400