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 $337,200 Number of purchase orders Scheduling 236,400 Number of production orders Materials handling 416,900 Number of moves Product development 704,800 Number of engineering changes Production 1,485,700 Machine hours Number Number of Purchase Orders Number of Production Orders Number of Engineering Changes Number of of Machine Moves Hours Units Disk drives 3,990 290 1,430 11 1,700 2,300 Tape drives 1,700 235 620 3 9.100 4,400 Wire drives 12,200 960 4,200 24 11,800 2,900 The activity-based cost for each tape drive unit is Oa. $18.85 Ob $649.58 Oc. $173.79 d. $231.54