Question 16 (4 points) Direct materials are classified as in an activity-based costing system. facility-level costs batch-level costs unit-level costs product-level costs Drake Company has two products: A and B. The company uses activity-based costing. The total cost and activity for each of the company's three activity cost pools are as follows: Estimated Expected Activity Activity Cost Pools Overhead Cost Product A Product B Total Product design $32,000 600 400 1000 Assembling $19,600 500 300 8001 Supporting customers $50,300 400 100 500 The activity rate under the activity-based costing system for Supporting customers is closest to: 98.70 $96.20 $100.60 $102.40 Which of the following is LEAST likely to be classified as a batch-level cost in an activity-based costing system? Insurance cost for production plant Receiving and Inspection Materials movement Production setup