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	$	340,000
Polishing					$	135,000
Product modification		450,000
Providing power									$	235,000
System calibration		420,000

Additional information on the drivers for its production activities follows.

Grinding	17,000	machine hours
Polishing	17,000	machine hours
Product modification	2,000	engineering hours
Providing power	19,000	direct labor hours
System calibration	800	batches

	Job 3175		Job 4286
Number of units	160	units	2,000	units
Machine hours	400	MH	4,000	MH
Engineering hours	28	eng. hours	22	eng. hours
Batches	10	batches	30	batches
Direct labor hours	500	DLH	4,500	DLH

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

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