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

Production Activity	Indirect Labor				Indirect Materials				Other Overhead
Grinding	$	320,000
Polishing					$	160,000
Product modification		400,000
Providing power									$	250,000
System calibration		500,000

Additional information on the drivers for its production activities follows.

Grinding and Polishing	11,000	machine hours
Product modification	1,800	engineering hours
Providing power	16,000	direct labor hours
System calibration	1,400	batches

	Job 3175		Job 4286
Number of units	120	units	1,500	units
Machine hours	300	MH	3,000	MH
Engineering hours	29	eng. hours	30	eng. hours
Batches	5	batches	15	batches
Direct labor hours	410	DLH	3,690	DLH

Required: 1. Classify each activity as unit level, batch level, product level, or facility level. Grinding Polishing Product modification Providing power System calibration