unit level, batch level, product line, facility support cost

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unit level, batch level, product line, facility support cost

For the following lists of costs, indicate by the appropriate letter which category of activities each cost applies to : unit level (U), batch level (B), product line (P), or facility support (F):

a. Machine fine-tuning adjustment cost (required after the production of each unit)
b. Salary of vice president of finance
c. Machine inspection cost (required after the completion of each day`s production)
d. Cost of the external audit firm
e. Direct labor
f. Product testing cost (performed at the start of each day`s production)
g. Direct materials
h. Factory security cost
i. Machine straight-line depreciation cost (Generally, machines are dedicated to producing a particular type of product.)
j. Warehousing cost (Each type of product has its own warehouse)
k. Employee training cost (Training is generally specific to different types of product)

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