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 wire drive unit is
Definitions:
Adult Behavior
Patterns of action or conduct typically observed in mature individuals beyond the developmental stages of childhood and adolescence.
Theory
A system of ideas intended to explain something, based on principles independent of the thing to be explained.
Observed Events
Events or occurrences that have been witnessed and possibly recorded for further analysis or study.
Testable Predictions
Hypotheses or conjectures that can be verified or falsified through experimentation, observation, or other empirical means.
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