A company has two products: A1 and B2. It uses activity-based costing and has prepared the following analysis showing budgeted cost and activity for each of its three activities: Activity Budgeted Cost Activity Cost Driver Budgeted Activity Product A1 Product B2 Activity 1 $ 48,000 Square feet 1,200 4,800 Activity 2 $ 63,000 Units repaired 2,240 4,760 Activity 3 $ 80,000 Orders 7,200 800 Annual production and sales level of Product A1 is 8,480 units, and the annual production and sales level of Product