2 Baird 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, Baird incurred $190,000 of inspection cost. Baird recently established an activity-based costing system that classifies its activities into four categories Categories and appropriate cost drivers follow 6 ints Number of Inspectors High caliber Low caliber Total Direct Labor Hours 5,000 14,000 19.00 Number of Batches 20 20 40 Number of Square Feet 35,000 65,000 100,000 ebook 4 10 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 $190,000 of inspection cost will be allocated four times, once for each cost driver (Do not round intermediate calculations.) P References Allocated Cost High Caliber Boards Low Caliber Boards (a) Unit level activities (b) Batch-level activities (c) Product-level activities (d) Facility-level activities