After reading an article about activity-based costing in a trade journal for the furniture industry, Santana Rey wondered if it was time to critically analyze overhead costs at Business Solutions. In a recent month, Santana found that setup costs, inspection costs, and utility costs made up most of its overhead. Additional information about overhead follows. Activity Cost $17,710 Driver Setting up machines Inspecting components Providing utilities $ 5,200 $10,400 23 batches 5,200 parts 5,200 machine hours Overhead has been applied to output at a rate of 45% of direct labor costs. The following data pertain to Job 615. Direct materials Direct labor Batches Number of parts Machine hours $2,800 $4,000 6 batches 600 parts 610 machine hours Required: 1. Classify each of its three overhead activities as unit level, batch level, product level, or facility level. Setting up machines Inspecting components Providing utilities Batch level Unit level Facility level