separate activity pools. The budgeted activity cost and activity base data by product are provided below.

				Activity Cost							Activity Base
Procurement				$311,700							Number of purchase orders
Scheduling				$227,200							Number of production orders
Materials handling				$460,000							Number of moves
Product development				$758,100							Number of engineering changes
Production				$1,490,700							Machine hours
	Number of Purchase Orders			Number of Production Orders				Number of Moves			Number of Engineering Changes				Machine Hours			Number of Units
Disk drives	3,930			290				1,300			10				2,500			2,200
Tape drives	1,600			225				540			4				9,100			4,500
Wire drives	12,200			810				3,800			30				10,700			2,700

Determine the activity-based cost for each tape drive unit.

a.$256.49

b.$17.58

c.$175.11

d.$702.03

separate activity pools. The budgeted activity cost and activity base data by product are provided below.

				Activity Cost							Activity Base
Procurement				$311,700							Number of purchase orders
Scheduling				$227,200							Number of production orders
Materials handling				$460,000							Number of moves
Product development				$758,100							Number of engineering changes
Production				$1,490,700							Machine hours
	Number of Purchase Orders			Number of Production Orders				Number of Moves			Number of Engineering Changes				Machine Hours			Number of Units
Disk drives	3,930			290				1,300			10				2,500			2,200
Tape drives	1,600			225				540			4				9,100			4,500
Wire drives	12,200			810				3,800			30				10,700			2,700

Determine the activity-based cost for each tape drive unit.

a.$256.49

b.$17.58

c.$175.11

d.$702.03