Central Perk, LLC, a manufacturer of coffee beans, is considering switching its operations to an Activity Based Costing system. The following manufacturing overhead activities and cost drivers have been identified: Activity Machine setup Machine assembly Product inspection Product movement General factory Cost Driver Number of machine setups Machine hours logged Inspection hours logged Number of moves Machine hours logged Description 1,000 bags of beans are manufacturer per set up Each bag requires 0.2 hours of machine time Each bag requires 0.1 hours of inspection time 500 bags are moved at a time Additional MOH costs not associated with the above activities Based on the above descriptions, which of the following correctly pairs the activity with its appropriate cost level? A. Product Movement... facility level cost B. Machine Setup ... unit level cost OC. Machine Assembly... unit level cost OD. General Factory batch level cost OE. Product Inspection... batch level cost