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 Description	Activity Cost	Activity Base
Procurement	$399,200	Number of purchase orders
Scheduling	210,400	Number of production orders
Materials handling	408,200	Number of moves
Product development	796,100	Number of engineering changes
Production	1,561,000	Machine hours

Line Item Description	Number of Purchase Orders	Number of Production Orders	Number of Moves	Number of Engineering Changes	Machine Hours	Number of Units
Disk drives	4,050	420	1,410	14	1,700	2,100
Tape drives	2,100	145	520	4	9,000	3,700
Wire drives	11,700	850	4,400	25	10,000	2,700

The activity-based cost (rounded to the nearest cent) for each disk drive unit is

a. $300.63

b. $231.03

c. $699.52

d. $22.36