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					$	110,000
Product modification		600,000
Providing power									$	265,000
System calibration		410,000

Additional information on the drivers for its production activities follows.

Grinding	11,000	machine hours
Polishing	11,000	machine hours
Product modification	2,100	engineering hours
Providing power	21,000	direct labor hours
System calibration	1,000	batches

	Job 3175		Job 4286
Number of units	140	units	1,750	units
Machine hours	250	MH	2,500	MH
Engineering hours	26	eng. hours	36	eng. hours
Batches	25	batches	75	batches
Direct labor hours	450	DLH	4,050	DLH

Problem 04-3A Part 1

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