Campbell 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, Campbell incurred $210,000 of inspection cost. Campbell recently established an activity-based costing system that classifies its activities into four categories. Categories and appropriate cost drivers follow:

	Direct Labor Hours			Number of Batches			Number of Inspectors			Number of Square Feet
High caliber		7,000			24			8			30,000
Low caliber		14,000			24			7			75,000
Total		21,000			48			15			105,000

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 $210,000 of inspection cost will be allocated four times, once for each cost driver. (Do not round intermediate calculations.)

Allocated Cost High-Caliber Low-Caliber BoardsS Boards (a) Unit-level activities (b) Batch-level activities (c) Product-level activities (d) Facility-level activities