Panamint Systems Corporation is estimating activity costs associated with producing disk drives, tapes drives, and wire drives. The indirect labor can be traced to four separate activity pools. The budgeted activity cost and activity base data by product are provided below.

Panamint Systems Corporation is estimating activity costs associated with producing disk drives, tapes drives, and wire drives. The indirect labor can be traced to four separate activity pools. The budgeted activity cost and activity base data by product are provided below. Activity Activity Cost Base $313,400 $222,900 Number of purchase orders Number of production orders Procurement Scheduling Materials handling Product development $479,600 Number of moves $754,700 Number of engineering changes Production $1,456,100 Machine hours Number of Purchase Orders Number of Production Orders Number Number of Number of Engineering Machine of Moves Changes Hours Units 10 2,100 1,900 drives Disk 4,120 Tape 2,400 330 165 1,400 560 5 9,900 3,500 drives Wire 12,900 790 4,100 30 10,000 2,000 drives Determine the activity-based cost for each disk drive unit. $284.87 $243.09 $16.14 $917.37