Craft Pro Machining produces machine tools for the construction industry. The following details about overhead costs were taken from its company records.

1. Classify each activity as unit level, batch level, product level, or facility level.

Indirect Labor $400,000 Indirect Materials Other Overhead Production Activity Grinding Polishing Product modification Providing power System calibration $165,000 600,000 $245,000 550,000 Additional information on the drivers for its production activities follows. Grinding Polishing Product modification Providing power System calibration 18,000 machine hours 18,000 machine hours 2,000 engineering hours 16,000 direct labor hours 700 batches Job 3175 190 units 400 MH Job 4286 2,375 units 4,000 MH Number of units Machine hours Engineering hours Batches Direct labor hours 34 eng. 24 eng. 34 hours 20 batches 480 DLH 24 hours 60 batches 4,320 DLH Grinding Polishing Product modification Providing power System calibration