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				$308,900							Number of purchase orders
Scheduling				$218,200							Number of production orders
Materials handling				$435,100							Number of moves
Product development				$704,100							Number of engineering changes
Production				$1,529,600							Machine hours
	Number of Purchase Orders			Number of Production Orders				Number of Moves			Number of Engineering Changes				Machine Hours			Number of Units
Disk drives	4,160			320				1,290			10				1,800			1,700
Tape drives	2,400			245				790			4				8,300			4,300
Wire drives	13,000			730				3,900			20				10,100			3,000

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

$15.79

$596.99

$197.20

$327.56