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	$	380,000
Polishing					$	145,000
Product modification		450,000
Providing power									$	205,000
System calibration		470,000

Additional information on the drivers for its production activities follows.

Grinding	19,000	machine hours
Polishing	19,000	machine hours
Product modification	1,600	engineering hours
Providing power	20,000	direct labor hours
System calibration	800	batches

	Job 3175		Job 4286
Number of units	190	units	2,375	units
Machine hours	350	MH	3,500	MH
Engineering hours	33	eng. hours	24	eng. hours
Batches	5	batches	15	batches
Direct labor hours	510	DLH	4,590	DLH

Problem 17-3A Part 1

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

Grinding-

Polishing-

Product Modification-

Providing Power-

System Calibration-