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 ActivityIndirect LaborIndirect MaterialsOther OverheadGrinding$350,000Polishing$215,000Product modification400,000Providing power$220,000System calibration540,000

Additional information on the drivers for its production activities follows.

Grinding15,000machine hoursPolishing15,000machine hoursProduct modification1,900engineering hoursProviding power13,000direct labor hoursSystem calibration1,050batches

Job 3175Job 4286Number of units220units2,750unitsMachine hours300MH3,000MHEngineering hours29eng. hours24eng. hoursBatches35batches105batchesDirect labor hours420DLH3,780DLH

Required:

1.Classify each activity as unit level, batch level, product level, or facility level.