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 BaseProcurement$356,100Number of purchase ordersScheduling213,100Number of production ordersMaterials handling460,700Number of movesProduct development729,800Number of engineering changesProduction1,515,600Machine hours

Number of

Purchase

Orders

Number of

Production

Orders

Number

of

Moves

Number of

Engineering

Changes

Machine

Hours

Number

of

UnitsDisk drives4,2003501,270151,8002,400Tape drives2,50013564048,2004,100Wire drives11,8009804,5002311,9002,300

The activity-based cost for each wire drive unit is

a.$833.20

b.$19.25

c.$253.44

d.$183.12