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 Scheduling $382,800 Number of purchase orders 224,200 Number of production orders Materials handling 421,800 Number of moves Product development 776,700 Number of engineering changes Production 1,495,900 Machine hours Number of Purchase Orders Orders Number of Number Production of Moves Number of Number Engineering Machine Changes of Hours Units Disk drives 3,990 270 1,390 13 1,500 1,600 Tape drives 2,400 135 570 7 8,100 3,800 Wire drives 12,700 890 3,700 25 11,200 2,700 The activity-based cost for each disk drive unit is Oa. $215.09 Ob. $711.65 Oc. $20.05 Od. $351.62