There is provided a vehicle seat including a seat cushion configured to support a weight of a sitting passenger from below, and a seat back configured to support an upper body of the sitting passenger from a back side thereof. Measurement under a plurality of measurement conditions, where at least fluence distribution inside the subject or a position of the acoustic wave detector differs, is possible, and the gain control unit changes the gain control table according to the measurement conditions. The device includes a housing defining an interior chamber, and a poppet movable along an axis. The method also includes forming a pattern in each resist that exposes the pads on the front and back sides of the substrate and applying electrolytic nickel to the pads on the substrate.