Franklin 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, 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: Direct Labor Hours 5,000 20,000 25,000 Number of Batches 24 24 Number of Inspectors 7 3 High caliber Low caliber Total Number of Square Feet 40,000 80,000 120,000 48 10 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 $240,000 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 (b) Batch-level activities (c) Product-level activities (d) Facility-level activities