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				$331,800							Number of purchase orders
Scheduling				$205,100							Number of production orders
Materials handling				$428,300							Number of moves
Product development				$739,200							Number of engineering changes
Production				$1,431,400							Machine hours
	Number of Purchase Orders			Number of Production Orders				Number of Moves			Number of Engineering Changes				Machine Hours			Number of Units
Disk drives	3,970			350				1,460			14				1,500			2,100
Tape drives	1,600			195				620			4				9,500			4,500
Wire drives	12,700			720				4,000			20				10,800			3,000

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

a.$179.09

b.$575.77

c.$286.91

d.$18.16