$\backslash$table$[[$Procurement$,,$$$398,800,$Number of purchase orders,,$],[$Scheduling$,,208,800,$Number of production orders,,$],[$Materials hanc,Aling,$482,000,$Number of moves,,$],[$Product development,$780,100,$Number of englneering changes,$\backslash$table$[[$Machine$],[$Hours$]],\backslash$table$[[$Number$],[$of$],[$Units$]]],[$Production$,1,496,500,$Machine hours$],[\backslash$table$[[$Number of$],[$Purchase$],[$Orders$]],\backslash$table$[[$Number of$],[$Production$],[$Orders$]],\backslash$table$[[$Number$],[$of$],[$Moves$]],\backslash$table$[[$Number of$],[$Engineering$],[$Changes$]]],[$Desk drtves,$3,850,36,,1,420,10,1,800,1,700],[$Tape drives,$1,800,19,,720,3,9,800,4,500],[$Wire drtves,$11,900,91,,4,500,24,10,400,2,700]]$

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

a$.$ $$189\mathrm{.}07$

b$.$ $$338\mathrm{.}32$

c$.$ $$71857$

d$.$ $$2272$