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				$343,600							Number of purchase orders
Scheduling				$235,500							Number of production orders
Materials handling				$434,600							Number of moves
Product development				$797,700							Number of engineering changes
Production				$1,598,500							Machine hours
	Number of Purchase Orders			Number of Production Orders				Number of Moves			Number of Engineering Changes				Machine Hours			Number of Units
Disk drives	3,990			260				1,220			13				1,700			1,600
Tape drives	2,300			155				750			4				8,900			4,200
Wire drives	11,900			860				3,700			22				10,600			2,900

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

a.$381.87

b.$210.11

c.$18.89

d.$660.85