Panamint Systems Corporation is estimating activity costs associated with producing disk drives, tapes drives, and wire drives. The indirect labor can be treced to five separate activity pools. The budgeted activity cost and activity base data by product are as follows: The activity-based cost (rounded to the nearest cent) for each wire drive unit is a. $39412 11. 57406 C. 5173.51 d. 5204.13