Maloney Pharmaceuticals manufactures an over-the-counter allergy medication called Breathe. Maloney is trying to win market share from Sudafed and Tylenol. The company has developed several different Breathe products tailored to specific markets. For example, the company sells large commercial containers of 1,000 capsules to health-care facilities and travel packs of 20 capsules to shops in airports, train stations, and hotels. Maloney's controller, Sylvia Donaldson, has just returned from a conference on ABC. She asks Kelly Young, supervisor of the Breathe product line, to help her develop an ABC system. Donaldson and Young identify the following activities, related costs, and cost allocation bases: (Click the icon to view the information.) Read the requirements