Batch-level activities: Setting up equipment $ 187.500 Materials handling 270,000 Inspecting products 183,000 Product-sustaining activities: Engineering support 180,000 Handling customer complaints 150.000 Filling warranties 255.000 Storing goods 120.000 Expediting goods 112,500 Unit-level activities: Using materials 750,000 Using power 72,000 Manual insertion labor* 375,000 Other direct labor 225,000 Total costs $2.880,000" "Diodes, resistors, and integrated circuits are inserted manually into the circuit board. "This total cost produces a unit cost of $24 for last year's sales volume