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: Procurement Scheduling Activity Cost Activity Base $387,900 Number of purchase orders 239,500 Number of production orders Materials handling 406,700 Number of moves Product development 707,900 Number of engineering changes Production 1,496,400 Machine hours Number of Number of Number Number of Number Purchase Orders Production of Engineering Machine of Orders Moves Changes Hours Units Disk drives 4,190 440 1,280 13 2,500 2,100 Tape drives 2,400 125 780 8,000 3,600 Wire drives 12,200 750 4,300 28 11,300 2,600 The activity-based cost (rounded to the nearest cent) for each tape drive unit is Oa. $218.58 Ob. $209.05 Oc. $2064 Od. $289 47