ABC Inc. is estimating activity costs associated with producing disk drives, tapes drives, and wire drives. The indirect labor can be traced to five activity pools. The budgeted activity cost and activity base data by product are provided below. Activity Cost Activity Base # of purchase orders Procurement $ 370,000 Scheduling # of production orders 250,000 of moves Materials handling 500,000 Product development # of engineering changes 730,000 Machine hrs Production 1,500,000 Purchase Production Moves Engineering Machine Orders Changes Hrs Orders #of Units Disk drives 4.000 300 1,400 10 2,000 2,000 Tape drives 4,000 150 800 10 8,000 4,000 Wire drives 12,000 800 4,000 25 10,000 2,500 Total 20,000 1,250 6,200 45 20,000 8.500 The activity-based cost for each disk drive unit is $92.25 $130.69 $394.12 $279.57