Adams 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, Adams incurred $180,000 of inspection cost. Adams recently established an activity-based costing system that classifies its activities into four categories Categories and appropriate cost drivers follow: Direct Labor Number of Hours Batches 4,000 20 11,000 20 15,000 40 Number of Inspectors 4 High caliber Low caliber Total Number of Square Feet 25,000 95,000 120,000 6 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 $180,000 of inspection cost will be allocated four times, once for each cost driver. (Do not round intermediate calculations.) Allocated Cost High-Caliber Boards Low-Caliber Boards (a) Unit-level activities (b) Batch-level activities (c) Product-level activities (d) Facility-level activities