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 Production Activity Cost Activity Base $302,200 Number of purchase orders 212,600 Number of production orders 448,400 Number of moves 789,400 Number of engineering changes 1,473,200 Machine hours Number of Engineering Machine Changes Hours 15 2,500 8,200 Number of Units 2,200 3,600 8 Number of Number of Number Purchase Production of Orders Orders Moves Disk drives 4,000 360 1,320 Tape drives 2,200 155 720 Wire drives 12,100 990 4,200 The activity-based cost for each wire drive unit is Oa. $859.83 Ob. $218.49 Oc. $16.51 Od. $287.99 23 11,700 2,100