Adams Company produces commercial gardening equipment. Since production is highly automated, the company allocates its overhead costs to product lines using activity$-$based costing. The costs and cost drivers associated with the four overhead activity cost pools follow:

$\backslash$table$[[$Activities$],[,$Unit Level,Batch Level,Product Level,Facility Level$],[$Cost$,$$$78,300,$$$23,520,$$$17,000,$$$247,000$