Required information [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 Indirect Labor Indirect Materials Other Overhead Grinding $360,000 Polishing $175,000 Product modification Providing power System calibration 450,000 $265,000 540,000 Additional information on the drivers for its production activities follows. Grinding and Polishing Product modification Providing power System calibration 16,000 machine hours 2,000 engineering hours 15,000 direct labor hours 1,200 batches Job 3175 Number of units Machine hours 160 units 350 MH Engineering hours 34 eng. hours 26 Job 4286 2,000 units 3,500 MH eng. hours Batches Direct labor hours 10 batches 510 DLH 30 batches 4,590 DLH Required: 1. Classify each activity as unit level, batch level, product level, or facility level. Grinding Polishing Product modification Providing power System calibration