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 $302,500 Number of purchase orders 248,300 Number of production orders 496,300 Number of moves 772,900 Number of engineering changes 1,560,800 Machine hours Number of Engineering Changes 10 Number of Number of Number Purchase Production of Orders Orders Moves Disk drives 3,990 300 1,220 Tape drives 2,200 145 Wire drives 12,400 940 3,700 The activity-based cost for each wire drive unit is Number of Units 2,000 Machine Hours 1,900 9,400 10,100 770 3 4,000 28 2.700 Os 572497 1.5217.70 516 27 d. $276.00