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 $352,400 242,400 $453,700 777,900 $1.495,300 Activity Base Number of purchase orders Number of production orders Number of moves Number of engineering changes Machine hours Procurement Scheduling Materials handling Product development Number NumberNumber of Number of Production Orders 250 245 940 Number of Purchase Orders 3,920 1.900 of Units Engineering Changes 10 Machine Hours of Moves 1,500 2,100 1.220 770 3,700 Disk drives Tape Wire drives 12.600 Determine the activity-based cost for each disk drive unit 9000 3,00 drives 10100 2.100 10,100 28 $923 32 b.$19.13 . $368.3