254 Company produces two types of bug traps. The Fly line is made to provide excellent trapping of flies. The Spider line is geared toward spiders and delivers average performance. During its most recent accounting period, the company incurred $300,000 of inspection costs. The following cost and cost driver information is provided for the unit-level and batch-level cost centers:

Cost Center Unit-Level Batch-Level

Cost Driver # of DLHs # of Batches

Super Line 24,000 90

Solid Line 36,000 30

Totals 60,000 120