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	$	400,000
Polishing					$	180,000
Product modification		550,000
Providing power									$	210,000
System calibration		510,000

Additional information on the drivers for its production activities follows.

Grinding	8,000	machine hours
Polishing	8,000	machine hours
Product modification	2,000	engineering hours
Providing power	15,000	direct labor hours
System calibration	250	batches

	Job 3175		Job 4286
Number of units	200	units	2,500	units
Machine hours	350	MH	3,500	MH
Engineering hours	31	eng. hours	22	eng. hours
Batches	10	batches	30	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