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	$363,500		Number of purchase orders
Scheduling	217,800		Number of production orders
Materials handling	467,700		Number of moves
Product development	787,700		Number of engineering changes
Production	1,487,100		Machine hours

	Number of Purchase Orders	Number of Production Orders	Number of Moves	Number of Engineering Changes	Machine Hours	Number of Units
Disk drives	3,900	310	1,330	10	2,300	2,300
Tape drives	2,400	165	750	7	9,200	4,400
Wire drives	11,400	870	4,400	22	10,200	3,000

The activity-based cost for each tape drive unit is

a.$20.54

b.$254.74

c.$205

d.$611.99