Pro Tool Company expects to produce 18,000 total units during the current period. The costs and cost drivers associated with four activity cost pools are given below: ACTIVITIES: UNIT BATCH PRODUCT FACILITY LEVEL LEVEL LEVEL LEVEL Cost $37,500 $21,000 $11,000 $216,000 Cost Driver 3,000 labor hrs 120 set ups % of use 18,000 units Production of 1,000 units of an auto towing tool required 600 labor hours, 16 setups and consumed