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 $302,600 Number of purchase orders Scheduling 215,700 Number of production orders Materials handling 484,000 Number of moves Product development 705,200 Number of engineering changes Production 1,467,000 Machine hours Number of Purchase Orders Number of Production Orders Number of Moves Number of Engineering Changes Machine Hours Number of Units Disk drives 3,820 260 1,270 13 1,800 2,500 Tape drives 1,600 145 620 3 9,500 4,000 Wire drives 13,000 990 4,300 29 11,600 2,600 The activity-based cost for each wire drive unit is