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	$345,000		Number of purchase orders
Scheduling	249,700		Number of production orders
Materials handling	400,600		Number of moves
Product development	755,800		Number of engineering changes
Production	1,420,000		Machine hours

	Number of Purchase Orders	Number of Production Orders	Number of Moves	Number of Engineering Changes	Machine Hours	Number of Units
Disk drives	4,140	430	1,420	14	2,500	2,200
Tape drives	1,600	165	780	7	9,100	4,200
Wire drives	11,000	970	4,100	24	12,000	2,800

The activity-based cost for each tape drive unit is

a.$184.29

b.$286.27

c.$631.19

d.$20.61