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 Activity Cost Activity Base $337,400 Number of purchase orders 233,100 Number of production orders 459,100 Number of moves 762,100 Number of engineering changes 1,584,700 Machine hours Materials handling Product development Production Number of Purchase Orders Number of Production Orders Number of Moves Number of Engineering Machine Changes Hours Number of Units 4,110 370 1,200 12 Disk drives Tape drives Wire drives 1,500 9,200 1,600 4,500 225 620 6 1,900 13,000 830 3.600 25 11,000 2,500 The activity-based cost for each disk drive unit is Oa. $17.75 Ob. $200.28 Oc. 5348.34 d. $767.14