Panamint Systems Corporation is estimating activity costs associated with producing disk drives, tapes drives, and wire drives. The indirect labor can be traced to five separate activity pools. The budgeted activity cost and activity base data by product are provided below. 
-The activity-based cost for each tape drive unit is
Definitions:
Present Value
The immediate value of a prospective sum of money or stream of cash flows, using a specific interest rate for calculation.
Equivalent
A term expressing a state of equality or equivalency in value, function, or meaning.
Cash Held
Physical money held by a business in its cash registers or cash box, used for daily operations.
Present Value
The present-day valuation of coming monetary sums or cash flow sequences, upon applying a defined rate of return.
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