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Panamint Systems Corporation is estimating activity costs associated with producing disk drives, tapes drives, and wire drives. The indirect labor can be traced to five separate activity pools. The budgeted activity cost and activity base data by product are as follows:

Line Item Description	Activity Cost	Activity Base
Procurement	$376,200	Number of purchase orders
Scheduling	202,500	Number of production orders
Materials handling	454,700	Number of moves
Product development	785,800	Number of engineering changes
Production	1,430,700	Machine hours

Line Item Description	Number of Purchase Orders	Number of Production Orders	Number of Moves	Number of Engineering Changes	Machine Hours	Number of Units
Disk drives	4,030	310	1,470	12	2,500	2,100
Tape drives	2,300	175	530	3	8,900	4,200
Wire drives	12,100	900	4,500	29	10,400	2,300

The activity-based cost (rounded to the nearest cent) for each wire drive unit is

a. $20.41

b. $289.90

c. $823.39

d. $177.93