FOI Lompany makes LWO Lypes of CICUI DODrus. He is alyticallbei Uudu vesiyneu 1 accompuse most ellarung tasks the other is a low-caliber board designed to provide limited service at an affordable price. During its most recent accounting period, Franklin incurred $240,000 of inspection cost . Franklin recently established an activity-based costing system that classifies its activities into four categories Categories and appropriate cost drivers follow High caliber Low caliber Total Direct Labor Hours 5,000 20,000 25.ee Number of Batches 24 24 48 Number of Inspectors 7 3 10 Number of Square Feet 40,000 80,000 120,000 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 (a) facility-level activities. Note that each allocation represents a separate alternative. In other words, the $240,000 or 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 (b) Batch-level activities (c) Product level activities Id Facility level activities