Wayne 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, 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.

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 $170,000 of inspection cost will be allocated four times, once for each cost driver.

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Number of Inspectors Number of Square Feet Direct Number Labor Hours 3,000 14,000 17,000 of Batches High caliber Low caliber Total 30,000 70,000 100,000 20 20 3 5. 40