ABX Company produces two types of computer speakers. The Prestige line is made to provide excellent sound for the most demanding applications. The Standard line is geared toward workplace use and delivers average performance. During its most recent accounting period, the company incurred $50,000 of inspection costs. Its production activities were classified into four cost centers, unit-level, batch-level, product-level, and facility-level. The following cost and cost driver information is provided for the unit-level and batch-level cost centers: Batch-level Unit-level Number of direct labor hours Cost Driver: Number of batches 4,000 15 Prestige product Standard product 6.000 5 Total 10.000 20 Required: 1) Allocate the inspection cost between the two products assuming the inspection cost is driven by a) only unit-level activities: b) only batch-level activities. (6 points) 2) How should managers of the company determine which allocation is more appropriate? (4 points)