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 Materials handling Product development Production Activity Cost $348,500 $201,400 $469,800 $728,000 $1,437,700 Activity Base Number of purchase orders Number of production orders Number of moves Number of engineering changes Machine hours Number Number 0 Units 2,400 4,300 2,800 Number 0 Moves Number of Purchase Orders 3,830 1,800 Number of Engineering Changes Production Orders 320 125 910 Machine Hours 1,900 9,000 11,100 1,340 Disk drives Tape drives Wire drives 12,100 Determine the activity-based cost for each disk drive unit. 10 7 24 580 4,400 $188.26 $218.42 $661.34 $19.66