Comprehensive ABC implementation (Learning Objectives 2 & 3) Durbin Pharmaceuticals manufactures an over-the-counter allergy medication called Breathe. Durbin is trying to win market share from Sudafed and Tylenol. The company has developed several different Breathe products tailored to specifi 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. Durbin's controller, Katarina Hoffman, has just returned from a conference on ABC. She asks Bradley Williams, supervisor of the Breathe product line, to help her develop an ABC system. Hoffman and Williams identify the following activities, related costs, and cost allocation bases