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 Procurement $362,000 Activity Base Number of purchase orders Scheduling $242,100 Number of production orders Materials handling $487,100 Number of moves Product development $735,200 Number of engineering changes Production $1,492,800 Machine hours Number of Number of Purchase Production Number of Number of Number Engineering Machine of Orders Orders Moves Changes Hours Units Disk drives 4,010 330 1,280 10 2,300 1,700 Tape drives 1,800 245 640 7 8,100 4,100 Wire drives 12,400 910 3,500 23 11,300 2,800 Determine the activity-based cost for each tape drive unit. Oa. $347.39 Ob. $199.78 Oc. $681.96 Od. $19.88