This lab is a hands-on activity that students complete with partners or groups. They will need to know how to measure volume with a graduated cylinder before beginning or you could modify the activity to be done in US customary units. This is a great activity for students to repeat at home, testing their family members and looking for patterns. The trays mentioned are under-bed storage trays. The bottles used are 3-liter drinking water bottles. For older students, you may need to substitute gallon bottles or larger. The tubing used in flexible plastic tubing. Rubber tubing would also work well. The tubing lengths are roughly 24 inches, but longer would be fine. You will need to get straws that fit the inside diameter of the tubing. McDonalds' straws work well, as they are a larger diameter. You may also be able to find generic straws in a suitable diameter.
A great way to begin this activity is to give the students the materials and more, and let them try to devise a way to measure their lung capacity. This adds an hour to the lesson time.