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 Base
Procurement	$368,300		Number of purchase orders
Scheduling	205,300		Number of production orders
Materials handling	463,200		Number of moves
Product development	755,700		Number of engineering changes
Production	1,427,300		Machine hours

	Number of Purchase Orders	Number of Production Orders	Number of Moves	Number of Engineering Changes	Machine Hours	Number of Units
Disk drives	3,830	380	1,420	12	1,600	1,800
Tape drives	1,700	185	500	8	10,000	4,200
Wire drives	11,000	720	3,600	20	10,500	2,800

The activity-based cost for each disk drive unit is

a.$215.79

b.$330.69

c.$613.62

d.$22.28