Panamint Systems Corporation is estimating activity costs associated with produong 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 $305,000 Number of purchase orders 210,800 Number of production orders Procurement Scheduling Materials handling Product development Production 414,300 Number of moves 747,800 Number of engineering changes 1,584,100 Machine hours Number of Purchase Orders Number of Production Orders Number of Moves Number of Engineering Changes Machine Hours 1,900 Number of Units Disk drives 3,850 330 1.380 12 1.900 Tape drives 1,600 195 620 6 9,000 4,300 4,500 30 10,200 2,200 Wire drives 11,400 810 The activity-based cost for each disk drive unit is Oa. $283.30 b. 584284 Oc520197 d. 131