The activity-based cost for each disk drive unit is a. $92.25 b. $130.69 C. $279.57 d. $394.12

Procurement Scheduling Materials handling Product development Activity Cost $370,000 250,000 500,000 730,000 Activity Base Number of purchase orders Number of production orders Number of moves Number of engineering changes Machine hours Production Disk drives Tape drives Wire drives Number of Purchase Orders 4, 000 4, 000 12,000 Number of Production Orders 300 150 800 Number of Moves 1,400 800 4,000 Number of Engineering Changes 10 10 25 Machine Hours 2,000 8,000 10,000 Number of Units 2,000 4,000 2,500 The activity-based cost for each disk drive unit is Oa. $92.25 Ob. $130.69 Oc. $279.57 Od. $394.12