Levy Quilting Company makes blankets that it markets through a variety of department stores. It makes the blankets in batches of 1,000 units. Levy made 20,000 blankets during the prior accounting period. The cost of producing the blankets is summarized as follows. Materials cost ($20 per unit x 20,000) 400,000 360,000 Labor cost ($18 per unit x 20,000) 60,000 Manufacturing supplies ($3 x 20,000) Batch-level costs (20 batches at $4,000 per batch) 80,000 160,000 Product-level costs 290,000 Facility-level costs $1,350,000 Total costs Cost per unit $1,350,000 +20,000 $67.50