Gibson Company makes two types of circult 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, Gibson incurred $250,000 of inspection cost. Gibson recently established an activity-based costing system that classifies its activities into four categories. Categories and appropriate cost ditivers follow: Required Allocate the Inspection cost between the two products assuming that it is diliven 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 $250.000 of inspection cost will be allocated four times, once for each cost driver. Note: Do not round intermediate calculations