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 $24,940 29 batches

Inspecting components $ 5,200 5,200 parts

Providing utilities $10,400 5,200 machine hours

Overhead has been applied to output at a rate of 50% of direct labor costs. The following data pertain to Job 615.

Direct materials $2,400

Direct labor $3,100

Batches 3 batches

Number of parts 450 parts

Machine hours 570 machine hours

Required:

A: Classify each of its three overhead activities as unit level, batch level, product level, or facility level.

Setting up machines, Inspecting components and providing utilities

B: What is the total cost of Job 615 if Business Solutions applies overhead at 50% of direct labor cost?

C: What is the total cost of Job 615 if Business Solutions uses activity-based costing? Total manufacturing cost $9,670 4.

Note: Please solve the problem completely with details that I can practice and learn. Thank you.