San&t Spark Manufacturing incurred the following costs during Year 2 to produce high quality televisions. The company used an activity based costing system. Based on the following ses what is the total betch-level cost? Labeling and packaging Engineering product design $ 0,600 $ 32,600 Inspection of each batch produced Depreciation on production equipment Supplies Setup for each batch produced $ 20,600 $ 25,600 $5,600 $ 12,600 Multiple Choice $58,800 $20,600 $33.200 $38,200