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				$322,900							Number of purchase orders
Scheduling				$233,900							Number of production orders
Materials handling				$499,900							Number of moves
Product development				$783,400							Number of engineering changes
Production				$1,595,000							Machine hours
	Number of Purchase Orders			Number of Production Orders				Number of Moves			Number of Engineering Changes				Machine Hours			Number of Units
Disk drives	4,200			410				1,460			15				2,100			2,100
Tape drives	1,800			165				590			8				8,900			3,900
Wire drives	12,300			900				3,500			30				11,300			3,000

Determine the activity-based cost for each disk drive unit.

a.$642.18

b.$222.01

c.$305.96

d.$17.64