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:Line Item DescriptionActivity CostActivity BaseProcurement$$363,900$ Number of purchase ordersScheduling$238,800$ Number of production ordersMaterials handling$487,000$ Number of movesProduct development$783,700$ Number of engineering changesProduction$1,596,600$ Machine hoursLine Item DescriptionNumber ofPurchaseOrdersNumber ofProductionOrdersNumberofMovesNumber ofEngineeringChangesMachineHoursNumberofUnitsDisk drives$4,0503801,230111,5001,600$ Tape drives$2,20020579048,0003,900$ Wire drives$11,2007304,3002610,4003,000$ The activity$-$based cost $($rounded to the nearest cent$)$ for each disk drive unit isa. $$221\mathrm{.}1$b$.$ $$676\mathrm{.}28$c$.$ $$20\mathrm{.}85$d$.$ $$361\mathrm{.}78$