Zachary Company makes two types of circuit boards. One is a high-caliber board 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 Zachary incurred $360,000 of inspection cost. Zachary recently established an activity-based costing system that classifies its activities into four categories. Categories and appropriate cost drivers follow: Number of Inspectors Direct Labor Number of High caliber Low caliber Total Hours 3,000 15,000 18,900 Batches 36 36 72 Number of Square Feet 75,000 105,000 180,000 4 Required Allocate the inspection cost between the two products assuming that it is driven by (a) unit-level activities, (b) batch-level activities, (c) product-level activities, or (d) facility-level activities. Note that each allocation represents a separate alternative. In other words, the $360,000 of inspection cost will be allocated four times, once for each cost driver. (Do not round intermediate calculations.) Allocated Cost High-Caliber Low-Caliber Boards Boards (a) Unit-level activities (b) Batch-level activities (c) Product-level activities (d) Facility-level activities