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 $356,500 Number of purchase orders 243,900 Number of production orders 429,600 Number of moves 780,500 Number of engineering changes 1,561,700 Machine hours Number of Purchase Orders 3,970 Number of Production Orders Number of Moves Number of Engineering Changes Machine Hours Number of Units Disk drives 11 2,400 390 225 2,500 1,500 1,380 680 Tape drives 6 4,100 Wire drives 11,600 930 8,200 10,700 4,100 28 2,300 The activity-based cost for each disk drive unit is Oa 345.7 OD 3342.91 Oe 1999 Od 520