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 $ 370,000 Polishing $ 130,000 Product modification 450,000 Providing power $ 230,000 System calibration 430,000 Additional information on the drivers for its production activities follows. Grinding 13,000 machine hours Polishing 13,000 machine hours Product modification 1,700 engineering hours Providing power 18,000 direct labor hours System calibration 550 batches Job 3175 Job 4286 Number of units 160 units 2,000 units Machine hours 400 MH 4,000 MH Engineering hours 26 eng. hours 20 eng. hours Batches 15 batches 45 batches Direct labor hours 480 DLH 4,320 DLH Required: 1. Classify each activity as unit level, batch level, product level, or facility level.