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 Scheduling Materials handling $319,500 Number of purchase orders 229,600 Number of production orders 423,600 Number of moves Product development Production 752,900 Number of engineering changes 1,573,700 Machine hours Number of Number of Number Number of Number Purchase Production of Engineering. Machine of Orders Orders Moves Changes Hours Units Disk drives 4,020 450 1,220 14 2,400 2,000 Tape drives 2,100 225 530 7 9,000 3,600 Wire drives 12,800 8801 3,600 29 10,700 2,400 The activity-based cost for each disk drive unit is Oa. $762.42 Ob. $306.33/ Oc. $16.89 Od. $238.04