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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	$352,400	Number of purchase orders
Scheduling	243,700	Number of production orders
Materials handling	461,600	Number of moves
Product development	768,800	Number of engineering changes
Production	1,416,500	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	4,170	280	1,410	14	1,800	2,100
Tape drives	2,400	145	620	4	9,400	4,000
Wire drives	11,100	790	4,400	23	11,500	2,700

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

a. $293.03

b. $683.16

c. $19.94

d. $195.75