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Vernon Company produces commercial gardening equipment. Since production is highly automated, the company allocates its overhead costs to product lines using activity$-$based costing. The costs and cost drivers associated with the four overhead activity cost pools follow:

$\backslash$table$[[,,,,],[,$Activities,,,$],[$Cost$,$Unit Level,Batch Level,Product Level,Facility Level$],[$Cost driver,$$35,100,$$$28,420,$$$19,000,$$$224,000$