Required information Problem 17-3A 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. Production Activity Indirect Labor Indirect Materials Grinding $400,000 Polishing Product modification 650,000 Providing power System calibration 580,000 Additional information on the drivers for its production activities follows Grinding Polishing Product modification Providing power System calibration 17,000 machine hours 17.000 machine hours 1,600 engineering hours 18,000 direct labor hours 550 batches Job 31753 170 units 400 MH eng. 20 hours 10 batches 480 DLH Job 4286 2,125 units 4,000 MH eng. Number of units Machine hours Engineering hours Batches Direct labor hours 26 hours 30 batches 4,320 DLK Required: 1. Classify each activity as unit level, batch level, product level, or facility level. Grinding Polishing Product modification Providing power System calibration