Classify each of the costs as unit- related, batch- related, product- sustaining, or facility- sustaining. Use U for unit- related, B for batch- related, P for product- sustaining, and F for facility- sustaining.
Refer to E4.10
________ A. Salary of the pattern cutter
________ B. Wages of the sewing machine operators
________ C. Cost of patterns used in production
________ D. Setup costs incurred to change production from one type of shirt to another
________ E. Cost of cloth
________ F. Costs incurred to develop patterns
________ G. Costs incurred to order and receive fabric
________ H. Cost of buttons
________ I. Cost of depreciation on the sewing machines
________ J. Cost of rent on the production facilities
________ K. Cost of thread used to sew shirts
________ L. Costs incurred to develop flame- retardant materials for children’s clothing
________ M. Salary of quality control inspector
________ N. Salary of production supervisors— one supervisor for each clothing line
________ O. Salary of vice- president of manufacturing
________ P. Insurance on the factory facilities