Vernon Company produces commercial gardening equipment. Since production is highly automated, the company allocates its overhead costs to product lines using activity$-$based costing. The costs and cost drivers associated with the four overhead activity cost pools follow:

$\backslash$table$[[$Activities$],[$Cost$,$Unit Level,Batch Level,Product Level,Facility Level$],[$Cost driver,$$39,200,$$$17,940,$$$19,000,$$$306,000$