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	$332,600		Number of purchase orders
Scheduling	209,400		Number of production orders
Materials handling	403,500		Number of moves
Product development	718,800		Number of engineering changes
Production	1,537,300		Machine hours

	Number of Purchase Orders	Number of Production Orders	Number of Moves	Number of Engineering Changes	Machine Hours	Number of Units
Disk drives	4,170	450	1,310	14	2,500	1,500
Tape drives	1,700	175	710	5	9,000	4,000
Wire drives	12,400	830	4,200	26	11,200	2,500

The activity-based cost for each disk drive unit is

a.$197.88

b.$18.2

c.$412.37

d.$716.54