1. 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							Activity Base
   Procurement				$354,300							Number of purchase orders
   Scheduling				$201,100							Number of production orders
   Materials handling				$461,600							Number of moves
   Product development				$710,600							Number of engineering changes
   Production				$1,543,300							Machine hours
   	Number of Purchase Orders			Number of Production Orders				Number of Moves			Number of Engineering Changes				Machine Hours			Number of Units
   Disk drives	3,810			440				1,330			12				2,200			2,400
   Tape drives	1,500			165				610			6				8,700			4,400
   Wire drives	12,900			810				4,100			25				11,300			2,300

   Determine the activity-based cost for each disk drive unit.

   $816.61

   $182.55

   $245.65