Rock Bottom's Brew Is a Successful Brewery Engaged in the Development

Multiple Choice

Rock Bottom's Brew is a successful brewery engaged in the development and production of specialty micro brews. It uses manufacturing cost hierarchy to allocate costs to various activities. During the past year, it has incurred:

-Using the manufacturing cost hierarchy, what is the total cost that would be classified as unit-level activity costs?

A) $ 425,000
B) $1,250,000
C) $1,975,000
D) $1,945,000