A company manufactures temperature sensors. The sensors differ significantly in their complexity and their manufacturing batch sizes. The following costs were incurred in an accounting period:

1. Costs incurred for the supervision that supports direct manufacturing labor, $90,000
2. Procurement costs of placing purchase orders, receiving materials, and paying suppliers related to the number of purchase orders placed, $50,000
3. Cost of indirect materials, $18,000
4. Costs incurred to set up machines each time a different product needs to be manufactured, $44,000
5. Designing processes, drawing process charts, and making engineering process changes for products, $35,000
6. Corporate and plant: general management, rent, and insurance, $68,000

A)What is the amount of output unit-level costs? B)What is the amount of facility-sustaining-level costs?