After reading an article about activity-based costing in a trade Journal for the furniture industry, Santana Rey wondered if it was time to critically analyze overhead costs at Business Solutions. In a recent month, Santana found that setup costs, inspection costs, and utility costs made up most of its overhead. Additional information about overhead follows Activity Cost Driver Setting up machines 518,630 23 batches Inspecting components 54,700 4,700 parts Providing utilities $ 9,400 4.700 machine hours Overhead has been applied to output at a rate of 55% of direct labor costs. The following cata pertain to Job 615. Direct materials Direct labor Batches Number of parts Machine hours $2.500 $3,100 3 batches 470 parts 600 machine hours Required: 1. Classify each of its three overhead activities as unit level, batch level, product level or facility level Setting up machines especting components Providing