Required information Problem 04-3A Applying activity-based costing LO P1, P3, A1, A2, C3 [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 $370,000 Production Activity Grinding Polishing Product modification Providing power System calibration $210,000 450,000 $265,000 550,000 Additional information on the drivers for its production activities follows. Grinding and Polishing Product modification Providing power System calibration 16,000 machine hours 2,100 engineering hours 21,000 direct labor hours 300 batches Job 3175 120 units Job 4286 1,500 units Number of units Additional information on the drivers for its production activities follows. Grinding and Polishing Product modification Providing power System calibration 16,000 machine hours 2,100 engineering hours 21,000 direct labor hours 300 batches Number of units Machine hours Job 3175 120 units 350 MH 28 eng hours 15 batches 490 DLH Job 4286 1,500 units 3,500 MH 28 eng. hours 45 batches 4,410 DLH Engineering hours Batches Direct labor hours Required: 1. Classify each activity as unit level, batch level, product level, or facility level. Grinding Polishing Product modification Providing power System calibration