Benson 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, Benson incurred $200,000 of inspection cost. Benson recently established an activity-based costing system that classifies its activities into four categories. Categories and appropriate cost drivers follow: Direct Labor Number of Number of Inspectors Hours 6,000 19,000 25,000 Batches 25 25 50 Number of Square Feet 25,000 75,000 100,000 High caliber Low caliber Total 10 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 $200,000 of inspection cost will be allocated four times, once for each cost driver. (Do not round intermediate calculations.) Allocated Cost High-Caliber Low-Caliber Boards Boards (a) Unit-level activities (b) Batch-level activities (c) Product-level activities (d) Facility-level activities