Line Item Description

Activity Cost

Activity Base

Procurement $$372,200$ Number of purchase orders

Scheduling $209,100$ Number of production orders

Materials handling $435,000$ Number of moves

Product development $708,000$ Number of engineering changes

Production $1,595,000$ 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 $3,9202601,480132,4001,800$

Tape drives $2,10013552068,9004,300$

Wire drives $11,0001,0004,4002912,0002,600$

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