Wayne Company makes two types of circuit boards. One is u high-caliber hoard 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, Wayne incurred $170,000 of inspection cost. When Wayne recently established an activity-based costing system, its activities were classified into four categories. Categories and appropriate cost drivers follow. Allocate the inspection cost between the two products assuming that it is driven by unit-level activities, product-level activities, or facility-level activities