Super Duper Company manufactures two products: Product 1 and Product 2. Super Duper uses an activity-based costing system. The following information about the activities used to produce the company's products has been provided. Product 2 500 Category Unit-level Batch-level Product-level Facility-level Estimated Cost $ 150,000 $ 90,000 $ 40,000 $ 150,000 Cost Driver Labor hours Inspections Storage Space Machine hours Product 1 750 20 3,500 sq feet 9,000 2,100 sq feet 6,000 The amount of batch-level cost that should be allocated to the Product 2 equals: $67,500 $75,000 $45,000. $22,500