Jordan 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, Jordan incurred $260,000 of inspection cost. Jordan recently established an activity-based costing system that classifies its activities into four categories. Categories and appropriate cost drivers follow: Direct Labor Hours 3,000 13,000 16,000 Number of Batches 26 26 Number of Inspectors 7 High caliber Low caliber Number of Square Feet 45,000 85,000 130,000 6 Total 52 13 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 $260,000 of inspection cost will be allocated four times, once for each cost driver. (Do not round intermediate calculations.) Low-Caliber Boards Allocated Cost High-Caliber Boards (a) Unit-level activities (b) Batch-level activities (c) Product-level activities (d) Facility-level activities