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 Number of purchase orders Number of production orders Scheduling Materials handling $342,600 $244,400 $440,400 $798,500 $1,497,400 Number of moves Product development Number of engineering changes Production Machine hours Number Number Number of Purchase Orders Number of Production Orders Number of Engineering Changes Machine Hours Moves Units Disk drives 180 1,380 2,500 2,000 Tape drives 3,890 2,000 11,900 720 8.900 4,100 205 870 Wiredrives 4,300 10,500 2.000 Determine the activity-based cost for each disk drive unit, $310.22 b. 91.94 c. $204.61 d. 519.26