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 Activity Base $318,200 Number of purchase orders 213,300 Number of production orders 443,700 Number of moves 764,200 Number of engineering changes 1,434,600 Machine hours Number of Engineering Changes 11 Machine Hours Number of Number of Number Purchase Production of Orders Orders Moves Disk drives 4,060 420 1,500 Tape drives 1,900 245 630 Wire drives 12,400 940 3,700 The activity-based cost for each tape drive unit is a. $188.51 b. $419.43 Cc. $813.98 d. $17.33 2,300 8,900 11,000 Number of Units 1,500 4,000 2,200 21