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. 
Determine the activity-based cost for each wire drive unit.
Definitions:
Tactile Fremitus
The palpable vibration felt on the chest wall when a person speaks, used in medical examination to assess the condition of the lungs and pleura.
Anteroposterior-to-Transverse
Identifies the relationship or measurement from the front to the back compared to across the widest part, commonly used in medical imaging or anatomical descriptions.
Respiratory Muscle Strength
The force and endurance of the muscles involved in the process of breathing.
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