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 $322,600 $236,000 $477,300 $716,500 $1,475,700 Activity Base Number of purchase orders Number of production orders Number of moves Number of engineering changes Machine hours Number Number of Purchase Orders 4,140 2,500 Number 0 Units 1,500 3,900 2,600 Number 0 Moves Number of Engineering Changes Disk drives Tape drives Wire drives 11,500 Determine the activity-based cost for each wire drive unit. Production Orders 380 185 1,000 Machine Hours 2,000 9,000 10,000 1,470 660 6 4,500 25 $17.78 $695.55 $219.14 $376.63