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: Activity Cost Activity Base Procurement $302,700 Number of purchase orders Scheduling 210,900 Number of production orders Materials handling 497,800 Number of moves Product development Production 777,700 Number of engineering changes 1,448,400 Machine hours Number of Number of Number Number of Number Purchase Orders Production of Engineering Machine of Orders Moves Changes Hours Units Disk drives 4,050 340 1,350 13 2,200 1,900 Tope drives 1,800 155 570 B 9,400 3,900 Wire drives 11,400 740 3,700 26 11,400 2,400 The activity-based cost (rounded to the nearest cent) for each disk drive unit is Oa. $317.04 Ob. $21355 Oc$17.55 Od. 1750.94