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. Indirect Materials Other Overhead Indirect Labor $350,000 $135,000 Production Activity Grinding Polishing Product modification Providing power System calibration 550,000 $240,000 590,000 Additional information on the drivers for its production activities follows. Grinding and Polishing Product modification Providing power System calibration 18,000 machine hours 1,600 engineering hours 18,000 direct labor hours 1,400 batches Job 3175 150 units 400 MH Number of units Machine hours Engineering hours Batches Direct labor hours 29 eng. Job 4286 1,875 units 4,000 MH 18 eng: 60 batches 4,140 DLH hours hours 20 batches 460 DLH Required: 1. Classify each activity as unit level, batch level, product level, or facility level. Grinding Polishing Product modification Providing power System calibration