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:
Visible Minorities
Individuals who are non-white in race or non-majority in ethnicity, making them distinguishable within a population.
Spiritual Workplace
A Spiritual Workplace is an environment that recognizes and incorporates individuals' spiritual values and practices in its culture, enhancing overall well-being and meaningful work.
Connection
A relationship or bond between individuals or entities that facilitates communication, interaction, or cooperation.
Psychological Capital
A positive psychological state characterized by aspects like self-efficacy, optimism, resilience, and hope, which contributes to an individual’s performance and well-being.
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