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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	$307,100	Number of purchase orders
Scheduling	236,100	Number of production orders
Materials handling	466,000	Number of moves
Product development	762,200	Number of engineering changes
Production	1,402,800	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	4,100	360	1,350	12	2,500	2,300
Tape drives	2,200	245	780	8	9,000	3,700
Wire drives	11,400	710	4,000	29	10,200	2,300

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

a. $756.46

b. $229.12

c. $17.35

d. $255.08