1 Jordan Company makes two types of circuit boards. One is a high-caliber board designed to accomplish the most demanding tasks: the other is a low-caliber board designed to provide limited service at an affordable price. During its most recent accounting period, Jordan incurred $260,000 of inspection cost. Jordan recently established an activity-based costing system that classifies its activities into four categories Categories and appropriate cost drivers follow: 166 points Direct Labor Number of Hours Batchen 3,000 26 13,000 26 16.000 52 Number of Inspectors 7 High caliber Low caliber Total Number of Square feet 45,000 85,000 130,000 eBook 13 Hint Required Allocate the inspection cost between the two products assuming that it is driven by (a) unit-level activities, (b) batch-level activities, (c) product-level activities, or (d) facility-level activities. Note that each allocation represents a separate alternative. In other words, the $260,000 of inspection cost will be allocated four times, once for each cost driver. (Do not round intermediate calculations.) Print References Allocated Cost High-Caliber Boards Low.Caliber Boards (a) Unit-level activities (6) Batch-level activities (c) Product-level activities (d) Facility-level activities