For each of the following activities indicate the appropriate category (unit, batch, product, or facility level) and

Question:

For each of the following activities indicate the appropriate category (unit, batch, product, or facility level) and suggest a possible cost driver for each pool:
1. Factory utilities.
2. Machine setups.
3. Research and development for a new product.
4. Sanding rough edges of the product.
5. Packaging the product for shipment.
6. Developing new packaging for a new product line.
7. Maintenance on equipment.
8. Assembling the product’s component parts.
9. Materials handling costs.
10. Quality control testing.