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Shriver Company makes two types of circuit boards. One is a high caliber board designed to accomplish the most demanding tasks; the other is a

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Shriver Company makes two types of circuit boards. One is a high caliber board designed to accomplish the most demanding tasks; the other is a low-caliber board designed to provide limited service at an affordable price During its most recent accounting period, Shriver incurred $210,000 of inspection cost. Shriver recently established an activity-based costing system that classifies its activities into four categories. Categories and appropriate cost drivers follow. Required: Allocate the inspection cost between the two products assuming that it is driven by (a) unit-level activities, (b) batch-level activities, (c) product-level activities, or (d) facility-level activities Note that each allocation represents a separate alternative In other words, the $210,000 of inspection cost will be allocated four times, once for each cost driver. (Do not round intermediate calculations.)

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