1.Betsy's Brew is a successful brewery engaged in the development and production of specialty micro brews. It uses manufacturing cost hierarchy to allocate costs to various activities. During the past year, it has incurred $1,450,000 of product development costs, $2,500,000 of production line labor costs, $900,000 for production setup costs, $500,000 in power costs for cooling beer and running equipment and $1,750,000 for manufacturing facility management. Using the manufacturing cost hierarchy, what is the total cost that would be classied as batch-level activity costs? A) $700,000 B) $900,000 * C) $1,200,000 D) $1,250,000 E) None of above