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. Procurement Scheduling Materials handling Product development Activity Cost Activity Base $375,400 Number of purchase orders 204,400 Number of production orders 463,100 Number of moves 753,100 Number of engineering changes 1,590,300 Machine hours Production Number of Engineering Machine Changes Hours 12 2,000 8 8,000 Number of Units 1,700 3,500 1,600 Number of Number of Number Purchase Production of Orders Orders Moves Disk drives 4,080 390 1,360 Tape drives 135 620 Wire drives 12,700 840 3,800 The activity-based cost for each wire drive unit is Oa. a. $20.42 Ob. $788.75 Oc. $344.61 Od. $236.71 29 11,100 2,500