Wykle 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.

	Activities
		Unit Level	Batch Level	Product Level	Facility Level
	Cost	$52,500	$15,540	$15,000	$260,000
	Cost driver	2,100 labor hrs.	37 setups	Percentage of use	13,000 units

Production of 890 sets of cutting shears, one of the company