HELP! Craft Pro Machining produces machine tools for the construction industry. The following details about overhead costs were taken from its company records.

Required information (The following information applies to the questions displayed below.) Craft Pro Machining produces machine tools for the construction industry. The following details about overhead costs were taken from its company records. Indirect Materials Other Overhead Indirect Labor $360,000 Production Activity Grinding Polishing Product modification Providing power System calibration $155,000 650,000 $240,000 490,000 Additional information on the drivers for its production activities follows. Grinding Polishing Product modification Providing power System calibration 16, 000 machine hours 16,000 machine hours 1,600 engineering hours 15, 000 direct labor hours 1, 350 batches Number of units Machine hours Job 3175 180 units 250 MH Job 4286 2, 250 units 2.500 MH Job 3175 180 units 250 MH Job 4286 2,250 units 2,500 MH Number of units Machine hours Engineering hours Batches Direct labor hours 30 eng. 34 eng. hours 15 batches 460 DLH hours 45 batches 4,140 DLH Required: 1. Classify each activity as unit level, batch level, product level, or facility level. Grinding Polishing Product modification Providing power System calibration