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 $395,200 215,200 Scheduling Materials handling Product development Activity Base Number of purchase orders Number of production orders Number of moves Number of engineering changes Machine hours 417,000 738,800 Production 1,592,600 Number of Purchase Orders Number of Production Orders Number of Moves Number of Engineering Changes Machine Hours Number of Units Disk drives 4,090 400 1,370 12 1,500 1,900 Tape drives 175 720 4 8,900 4,400 2,200 12,900 Wire drives 890 4,200 26 10,100 3,000 The activity-based cost for each wire drive unit is Materials handling Product development 417,000 Number of moves 738,800 Number of engineering changes 1,592,600 Machine hours Production Number of Purchase Orders Number of Production Orders Number of Moves Number of Engineering Changes Machine Hours Number of Units Disk drives 4,090 400 1,370 12 1,500 1,900 Tape drives 2,200 175 720 4 8,900 4,400 Wire drives 12,900 890 4,200 26 10,100 3,000 The activity-based cost for each wire drive unit is Oa. $200.12 Ob. $20.59 Oc. $638.94 Od $295.48 A