Required information Problem 17-3A Applying activity-based costing LO P1, P3, A1, A2, C3 [The following information applies to the questions displayed below] Craft Pro Machining produces machine tools for the construction industry. The following details about overhead costs were taken from its company records. Production Activity Grinding Polishing Product modification Providing power System calibration Indirect Labor $320,000 Indirect Materials other Overhead $200,000 550,000 $225,0e0 490,000 Additional information on the drivers for its production activities follows. 11,000 machine hours 11,000 machine hours 2,000 engineering hours 14,000 direct labor hours 1,100 batches Grinding Polishing Product modification Providing power System calibration Job 4286 1,875 units 4,000 MH Job 3175 NUmber of units Machine hours 150 units 400 MH 31 eng. hours eng. 28 hours Engineering hours 30 batches 4,410 DLH 10 batches 490 DLH Batches Direct labor hours Problem 17-3A Part 1 Required: 1. Classify each activity as unit level, batch level, product level, or facility level. Grinding Polishing Product modification Providing power System calibration