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	$371,200		Number of purchase orders
Scheduling	234,000		Number of production orders
Materials handling	486,400		Number of moves
Product development	744,600		Number of engineering changes
Production	1,479,200		Machine hours

	Number of Purchase Orders	Number of Production Orders	Number of Moves	Number of Engineering Changes	Machine Hours	Number of Units
Disk drives	4,020	260	1,440	12	1,500	2,300
Tape drives	2,200	245	700	8	8,600	4,000
Wire drives	11,500	780	3,500	20	10,300	2,800

The activity-based cost for each wire drive unit is

a.$20.95

b.$644.27

c.$255.61

d.$230.89