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 Cost		Activity Base
Procurement	$363,400		Number of purchase orders
Scheduling	220,700		Number of production orders
Materials handling	412,500		Number of moves
Product development	784,000		Number of engineering changes
Production	1,578,500		Machine hours

	Number of Purchase Orders	Number of Production Orders	Number of Moves	Number of Engineering Changes	Machine Hours	Number of Units
Disk drives	3,830	430	1,440	12	2,400	1,700
Tape drives	2,000	165	710	7	9,500	3,900
Wire drives	12,900	820	3,600	26	11,000	2,400

The activity-based cost for each disk drive unit is

a.$228.78

b.$769.84

c.$19.4

d.$364.22