Evert Company makes two types of circuit boards. One is a high-caliber board designed to accomplish the most demanding tasks; the other is a low-caliber board designed to provide limited service at an affordable price. During its most recent accounting period, Evert incurred $370,000 of inspection cost. Evert recently established an activity-based costing system that classifies its activities into four categories. Categories and appropriate cost drivers follow: Direct Labor Hours 4,000 16,000 20,000 Number of Batches 37 37 Number of Inspectors 3 High caliber Low caliber Number of Square Feet 80,000 105,000 185,000 2 Total 74 5 Required Allocate the inspection cost between the two products assuming that it is driven by (a) unit-level activities, (b) batch-level activities, (c) product-level activities, or (d) facility-level activities. Note that each allocation represents a separate alternative. In other words, the $370,000 of inspection cost will be allocated four times, once for each cost driver. (Do not round intermediate calculations.) Allocated Cost High-Caliber Boards Low-Caliber Boards (a) Unit-level activities Batch-level activities [] | (b) (C) Product-level activities (d) Facility-level activities