Procurement Scheduling Materials handling Product development Production Activity Cost $307,700 $218,800 $477,000 $735,000 $1,403,100 Activity Base Number of purchase orders Number of production orders Number of moves Number of engineering changes Machine hours Number of Units 1,500 4,300 2,000 Number of Engineering Changes Number of Production Orders 380 235 960 Number of Moves Number of Purchase Orders 4,130 2,400 Machine Hours 2,000 9,700 10,900 1,220 10 Disk drives Tape drives Wire drives 12,700 Determine the activity-based cost for each disk drive unit. 560 4,500 25 a. $340.47 b.$16 C.$896.28 d. $194.9