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 Scheduling Materials handling Product development Production Activity Base $306,300 Number of purchase orders 219,900 Number of production orders 469,900 Number of moves 769,500 Number of engineering changes 1,400,500 Machine hours Number of Purchase Production Number of Number of Number of Number Engineering Machine of Orders Orders Moves Changes Hours Units Disk drives 3,830 400 1,370 11 2,500 1,900 Tape drives 2,500 135 760 5 9,500 3,600 Wire drives 11,000 700 3,600 21 11,800 2,000 The activity-based cost for each disk drive unit is a. $220.42 b. $17.67 Oc. $872.65 Od. $330.06