Evert company makes two types of circuit boards. one is a high-caliber board designed to accomplish the most demanding tasks; the other is a low-caliber board designed to provide limited service at an affordable price. during its most recent accounting period, evert incurred $540,000 of inspection cost. evert recently established an activity-based costing system that classifies its activities into four categories. categories and appropriate cost drivers follow: direct labor hours number of batches number of inspectors number of square feet high caliber 6,000 20 3 30,000 low caliber 21,000 20 2 70,000 total 27,000 40 5 100,000 required allocate the inspection cost between the two products assuming that it is driven by (a) unit-level activities, (b) batch-level activities, (c) product-level activities, or (d) facility-level activities. note that each allocation represents a separate alternative. in other words, the $540,000 of inspection cost will be allocated four times, once for each cost driver. (do not round intermediate calculations.)