Walton 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$],[,$Unit Level,Batch Leve$1,$Product Level,Facility Level$],[$Cost$,$$$40,800,$$$25,200,$$$12,000,$$$132,000$