After reading an article about activity$-$based costing in a trade journal for the furniture industry, Santana Rey decides to analyze overhead cost at Business Solutions. In a recent month, Santana found that setup costs, inspection costs, and utility costs made up most of the company's overhead. Additional information about overhead follows.

$\backslash$table$[[$Activity$,$Budgeted Cost,Budgeted Activity Usage$],[$Set up$,$$$20,300,29$ setups$],[$Inspection$,4,800,4,800$ parts inspected$],[$Utilities$,9,600,4,800$ machine hours $($MH$)],[$Total$,$$$34,700,]]$

The following data pertain to Job $615.$

Required:

Classify each of the three overhead activities as unit level, batch level, product level, or facility level.

Assume Business Solutions allocates overhead cost using a plantwide rate based on $4,800$ machine hours. Compute total product cost of Job $615.$

Assume Business Solutions uses activity$-$based costing.

$($a$)$ Compute overhead activity rates.

$($b$)$ Allocate overhead cost to Job $615.$

$($c$)$ Compute total product cost of Job $615.$

Required $2$

Required $3$

Classify each of the three overhead activities as unit level, batch level, product level, or facility level.